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税收计划是国家预算的重要组成部份,是国民经济计划的一个重要方面,也是税务机关在一定时期组织税收的奋斗目标,以及检查和考核税收工作的重要依据。随着社会主义市场经济体制的建立和财税体制改革的不断深化,地方税收计划管理工作面临许多新情况、新问题,需要进一步研究探讨。 一、对现行地方税收计划编制和分配方法的评价 现行税收计划的编制和分配,长期沿用“基数法”,即以上期(年)实现(预计实现)的
Tax planning is an important part of the state budget, an important aspect of the national economy plan, a goal of the tax authorities in organizing taxation for a certain period of time, and an important basis for checking and assessing taxation work. With the establishment of the socialist market economic system and the continuous deepening of the fiscal and taxation system reform, local taxation program management faces many new situations and new problems and needs further study and discussion. I. Evaluation of the Current Local Tax Planning and Distribution Methodology The preparation and distribution of the current tax plan has long been followed by the “cardinal law”, that is, the realization (expected to be realized) in the preceding period (year)