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严格审批流程,健全监督机制为防止人为操作擅自减免税现象的发生,应制定严格的审批制度和审批流程。严格审核程序关和事后监督也是重要环节。程序公正是行政行为公正的前提和保证,也是控制滥用自由裁量权最有效的手段。应建立房屋交易链条体系,“先税后证”。实行稽查约谈和重点稽查,帮助和促进纳税人提高自核自缴的能力和纳税遵从度。
Strict examination and approval process, improve the supervision mechanism In order to prevent the occurrence of unauthorized tax relief phenomenon, should develop a strict examination and approval system and approval process. Strict examination of procedural and ex-post supervision is also an important part. Procedural justice is the premise and guarantee of the impartiality of administrative act and the most effective way to control the abuse of discretion. Housing transaction chain system should be established, “before tax ”. The implementation of the audit interviews and key inspections to help and promote taxpayers to improve self-pay ability and tax compliance.