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随着我国随着改革、开放方针的深入贯彻和商品经济的发展,以及外商投资企业的日益增多,原有的一些税收征管办法已不适应当前形势,有必要进行改革。本文拟对征管改革的思路和办法,进行初步的探索。一、改革现行的税务人员具体管户的做法,实行由纳税人主动申报和交税的办法现行的税务部门具体管户的做法,是过去商品经济不发达,税制单一,管户不多的情况下形成的。目前,商品经济有了很大发展,单一税制变为复合税制,纳税户日益增多,这种征管办法已经不适应当前征收工作的要求,必须进行改革,实行国际上普遍采取的,由纳税人在规定时间内向税务部门申报,税务人员根据纳税人的申报和掌握的资料进行评税,确定应缴税款,发出税单通知,纳税人在限期内缴税的办法。
With the deepening implementation of the reform and opening-up policy and the development of the commodity economy in our country, as well as the increasing number of foreign-invested enterprises, some of the original tax collection and management methods have not adapted to the current situation and it is necessary to carry out reforms. This article intends to conduct a preliminary exploration of the ideas and approaches for the reform of collection and administration. First, the reform of the current practice of taxpayers specific accountants, the implementation of taxpayers take the initiative to declare and pay tax approach The current practice of the tax department specific accountants, the commodity economy in the past underdeveloped, a single tax system, a small number of households Formed under At present, there has been a great development in the commodity economy. The single tax system has become a compound tax system with an increasing number of taxpayers. Such measures have become unsuitable for the current demand for tax collection and must be reformed to implement the internationally accepted taxpayers’ Within a specified time to the tax department to declare, tax officers based on taxpayers declarations and information available to assess the tax to determine the tax payable, issued a notice of tax, taxpayers within a time limit tax approach.