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近年来,各级国税、地税机关积极发挥各自优势,开展多领域的税收合作,取得了1+1>2的成效,但依然存在纳税人办税“多头跑”、资料重复报、执法两家查等问题。为了解决这些问题,税务总局按照依法、合作、共赢的要求,以纳税人需求为导向,总结近年来国税、地税合作经验,着力整合国税、地税资源,制定出台《国家税务局地方税务局合作工作规范(1.0版)》(以下简称《合作规范(1.0)》),从纳税服务、税收征管、税务稽查、信息共享等方面扎实推进合作。《合作规范(1.0)》是继纳税服务规范、税收征管规范、
In recent years, the state taxation and local tax authorities at all levels have given full play to their respective advantages and have carried out tax cooperation in various fields and achieved the success of 1 + 1> 2. However, taxpayers are still taxing “long run”, repeatedly reporting information and enforcing laws Two check and other issues. In order to solve these problems, in accordance with the requirements of law, cooperation and win-win situation, the State Administration of Taxation, guided by the needs of taxpayers, summed up the experience of state tax and land tax cooperation in recent years and focused on integrating the national tax and local tax resources with the formulation of “the cooperation of the local taxation bureau of the State Administration of Taxation Work Standard (Version 1.0) ”(hereinafter referred to as“ Cooperation Standard (1.0) ”), and steadily promoted cooperation in tax services, tax collection and management, tax inspection and information sharing. “Code of Cooperation (1.0)” is following the tax service standards, tax collection and management practices,