论文部分内容阅读
做好税务征收管理工作,除了加强税收管理,建立必要的、行之有效的征收管理制度以外,还必须加强基层税务部门内部工作上的统一。在日常征收管理工作中,有的地区往往由于税务部门内部工作上的不统一,成为一些纳税单位扯皮的借口,削弱了征收管理工作。这种不统一的主要表现是: 一是贯彻税收政策,执行财务制度不统一,各自
In addition to strengthening tax administration and establishing necessary and effective collection and management systems, we must also strengthen the internal work of the tax authorities at the grassroots level. In the daily collection and management work, some regions are often under the pretext of some taxpayers’ wrangling due to the inconsistency in the internal work of the tax department, which has weakened the collection and management work. The main manifestations of this non-uniform are: First, implement the tax policy, the implementation of the financial system is not uniform, each