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在落实和推进税收征管改革的过程中,企业改组、公司改制、破产兼并的现象此起彼伏。特别在取消专管员制度后,部分纳税人国家利益淡薄,纳税意识淡薄,受经济利益驱动,千方百计偷逃税款。一个时期以来,无证经营户、滑征漏管户及申报为零、应征税额倒挂、非正常户等征管异常现象呈上升趋势,而办理税务登记户数却呈下降趋势。为进一步深化、完善税收征管改革,堵塞漏洞,安阳市北关国税局从去年7月份起建立了一套全新的税源管理制度,弥补了取消专管员制度后税源管理的断层与空档,加大了征管力度,强化了优质服务,保证了当期实现税款的及时足额入库。
In the course of implementing and promoting the reform of tax collection and administration, the phenomenon of enterprise restructuring, corporate restructuring and bankruptcy mergers and acquisitions one after another. In particular, after the abolition of the system of special supervisors, some taxpayers have weak national interests, weak tax awareness and are driven by economic interests, and they do everything possible to evade taxes. Since a long period of time, there has been an upward trend in the collection and management of undocumented households, slip tax receivers and zero declarations of taxable amounts, abnormal tax collection and other abnormal household registration, while the number of tax registration registrations has been on a downward trend. In order to further deepen and perfect the reform of tax collection and management and plug the loopholes, the Beida Customs Administration of Internal Revenue in Anyang City established a new tax source management system since July last year to make up for the fault and gap of tax source management after the abolition of the system of special administrators Great efforts in collection and management, and strengthen the quality of services to ensure that the current tax full and timely storage.