论文部分内容阅读
虽然处身大特区,但琼海仍是一个农业产值占有相当比重的地区,税收征管比发达地区面临更多的困难。但是,税源有限,管理无限。他们从机构整合入手,建立了分类管理与属地管理相结合的税收征管新体制,不断细化税收管理内容、优化纳税服务,探索实践“以量控票”、“以电控税”等管理办法,取得了积极的效果。他们的做法,对相同经济发展阶段中小城市的税源管理具有借鉴意义。
Despite its presence in the Greater China Special Administrative Region, Qionghai is still a region where agricultural output accounts for a large proportion. Tax collection and administration faces more difficulties than the developed regions. However, the tax source is limited, unlimited management. Starting from the institutional integration, they set up a new system of tax collection and management combining taxation and territorial management. They continued to refine the contents of tax administration and optimize the tax service, and explored and implemented such measures as “quantity control vote” and “electricity control tax” , Has achieved a positive effect. Their approach can be of reference for tax source management in small and medium-sized cities in the same economic development stage.