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近几年来,各地税务机关按照国家税务总局的统一要求和总体部署,对税收征管模式进行了改革,推行了新的税收征管模式,取得了良好的效果。但从目前的实践情况看,新一轮的征管改革也暴露出一些问题,突出表现在对征管改革的目标取向、模式选择以及与税收制度、社会环境的...
In recent years, in accordance with the unified requirements and overall arrangements of the State Administration of Taxation, the tax authorities at all localities have carried out reforms on the tax collection and management mode and implemented a new mode of tax collection and administration with good results. However, judging from the current practice, the new round of reform of the tax collection and administration also revealed some problems, which were highlighted in the target orientation of the reform of tax collection and administration, the selection of modes and the coordination with the tax system and social environment.