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一九八一年五月,财政部税务总局发布了第一号《通告》,这是税务工作拨乱反正和加强管理的一股强劲东风。我们北京市税务局在贯彻《通告》过程中,结合清查偷漏欠税工作,对税源户进行了一次清理,发现了税收征收管理上的许多薄弱环节,急需改进和加强。其中一个比较重要的是当前税收征管的形式问题。下面就此问题谈谈我的看法,并提出改进意见,供研究参考。税收征管的基本形式,是税收管理的基础工作之一,它关系着税务部门的工作质量和税收任务的完成,还直接影响税收政策的正确贯
In May 1981, the Ministry of Finance and the State Administration of Taxation issued No.1 Circular, which is a strong easterly tax administration to rectify and strengthen management. In the process of implementing the Circular, the Beijing Inland Revenue Department carried out a clean-up of the tax source households in combination with the work of inventory checking and tax underwriting, and found many weak links in the administration of tax collection, which were in urgent need of improvement and enhancement. One of the more important issues is the current form of tax collection and management. Here to talk about my views on this issue, and put forward suggestions for improvement for research reference. Tax collection is the basic form of tax administration is one of the basic work, it is related to the tax department’s quality of work and the completion of tax tasks, but also a direct impact on the correct tax policy