对税收征管改革若干具体问题的看法

• 作 者: 葛明
• 出 处: 广东商学院学报
• 发表日期: 1992年04期
• 关键词: 税收征管改革 征管手段 国家税收政策 税收征收 税制改革 纳税鉴定 国家税务局 纳税检查 税制体系 履行纳税义务

税收征管改革应该理解为对税收征收和管理方面的改革,应该分阶段、分层次进行。征管改革的目标可以表述为:通过税务机关推行法治化、规范化、程序化、科学化的管理,以实现全面、准确地贯彻执行国家税收政策、法令,使应收税款及时、足额收归国库。为此,要对我国的征管机构、征管模式、征管制度和征管手段进行卓有成效的改革。

Tax collection reform should be understood as tax reform and management of tax collection should be phased, hierarchical. The goal of tax collection and administration reform can be stated as follows: To promote the administration of law, standardization, proceduralization and scientific management through the tax authorities in order to implement the national tax policies and decrees in a comprehensive and accurate manner so that tax receivables can be collected in full and on time Treasury. To this end, we must carry out fruitful reforms in our country’s collection and administration agencies, the mode of collection and collection, the collection and management system and the means of collection and administration.