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国家税务总局1995年推出了新的一轮征管改革,其核心任务是要在本世纪末建立现代化技术支持的,申报、代理、稽查相互监督、配合,科学严密的税收征管体系。这是一项长期系统的工程,其难度、深度及力度都不亚于1994年税制的改革和实施。 探讨地方税收征管改革,必须从地方税务部门实际现状和管征税种特点剖析,寻找地税征管改革的新路。随着分税制的实施和国、地两家税务机构的分设,从机构人员来
In 1995, the State Administration of Taxation launched a new round of reform of collection and administration. Its core task is to set up a tax collection and management system featuring modern technical support, declaration, representation and inspection and mutual supervision, coordination and scientificalness by the end of this century. This is a long-term systematic project. Its difficulty, depth and intensity are no less than the reform and implementation of the 1994 tax system. To explore the reform of local tax collection and administration, we must analyze the actual status quo of the local taxation department and the tax characteristics of the tax collection and find a new way for the reform of local tax collection and administration. With the implementation of the tax-sharing system and the separation of the two taxation agencies in the country and the land, personnel from the agencies came