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一、完善税收政策,提高税源监管刚性应尽快修订房产税、城市维护建设税、教育费附加等法规,完善委托代征、代扣代缴制度办法,给税务机关提供足够的政策依据,让税务机关能够依法对所有税源进行有效的管理,使有关部门和个人切实履行代扣代缴、协税护税的义务和法律责任,从而提高税源监管的力度和效果。
First, improve the tax policy to improve the regulatory rigidity of tax sources should be amended as soon as possible property tax, urban maintenance and construction tax, additional education fees and other laws and regulations, improve the commission on behalf of the levy, withholding system approach to the tax authorities to provide adequate policy basis for tax The authorities can effectively manage all tax sources in accordance with the law so that relevant departments and individuals can effectively fulfill their obligations and legal obligations on withholding and payment of taxes and tax collection and tax collection so as to enhance the intensity and effect of tax source supervision.