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我国历次税收征管改革 ,都是以建立与当时税制相适应的税收征管模式为起点的。虽然我国纳税人自行申报纳税制度已初步建立 ,但纳税申报的准确性普遍较低 ,税务机关的纳税服务、税源监控、税务稽查和处理等征管诸要素尚未达到协调配置 ,征管运行机制还没有形成良性循环。对此 ,深化我国税收征管改革的现实选择是 :(1)优化纳税服务 ,促进税收遵从 ;(2 )根据税源的不同特点 ,实施分类监控 ;(3 )实施重点稽查并严格处罚。
All previous tax collection and administration reform in our country started with the establishment of a tax collection and management system that is appropriate to the current tax system. Although taxpayers in our country declare their own tax system has been initially established, but the accuracy of tax returns is generally low, the tax authorities tax service, tax source monitoring, tax inspection and handling of the various elements of the collection has not yet reached the coordinated allocation, collection and operation mechanism has not yet formed A virtuous circle. In this regard, deepening China’s tax collection and management reform of the practical options are: (1) optimize the tax services to promote tax compliance; (2) according to the different characteristics of the tax source, the implementation of classification monitoring; (3) the implementation of key audits and strict penalties.