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为了贯彻《国务院办公厅转发国家税务总局深化税收征管改革方案的通知》(国办发(1997)1号),进一步做好申报纳税制度的改革工作,加强税收入库管理,现对有关问题明确如下: 一、建立新的申报纳税制度是税收征管改革的基础。申报纳税制度的改革,对于明确征纳双方的权利义务,简化工作程序,方便纳税人申报纳税,以及税收征管引入现代科学技术,提高工作效率,加大征管力度,确保税
In order to carry out the “Notice of the General Office of the State Council forwarded the State Administration of Taxation on Deepening the Reform of Tax Collection and Administration” (Guo Ban Fa (1997) No. 1), to further improve the reform of the tax payment system and strengthen tax collection and management, we hereby clarify the relevant issues As follows: First, to establish a new system of tax declaration and tax reform is the basis for tax collection. The reform of reporting and taxation system is of great significance in clearly defining the rights and obligations of both parties, simplifying work procedures, making it easier for taxpayers to declare and pay taxes, and introducing tax collection and management into modern science and technology so as to enhance work efficiency,