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1998年初,国家税务总局提出了“全面加强税收管理,努力实现税收管理法制化、规范化、科学化、制度化的奋斗目标”。运用“七率”考核税收征收管理水平,已是势在必行。 所谓“七率”是指税源控管率、纳税申报率、应征税款入库率、欠税增减率、滞纳金加收率、罚补率、查补税款入库率这七个指标。它是税收管理工作的核心,是衡量税收征管工作的标尺。“七率”执行情况直接反映了税收管理的水平。考核“七率”就是要分析比较和发现税收工作中的漏洞和不足,采取积极有效的措施,堵塞漏洞,保证税收收入的稳定增长。
In early 1998, the State Administration of Taxation put forward the goal of “comprehensively strengthening tax administration and striving for the legalization, standardization, scientization and institutionalization of tax administration.” It is imperative to use the “seven rates” to assess the level of tax collection and administration. The so-called “seven rates” refers to the control of tax sources, tax returns, tax rates should be levied, the rate of tax relief, late fees and surcharges, penalty rates, check the tax rate of storage of these seven indicators. It is the core of tax administration and a measure of tax administration. The implementation of the “seven rates” directly reflects the level of tax administration. The assessment of “seven rates” means analyzing and comparing loopholes and deficiencies in tax work, adopting proactive and effective measures to plug loopholes and ensure a steady increase in tax revenue.