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税收征收管理是国家及其税务机关依据税法指导纳税人正确履行纳税义务,并对征纳过程进行组织、管理、监督、检查等一系列工作的总称。它是贯彻税收法令、实现税收职能、发挥税收作用的基本环节,是整个税务管理活动的重要组成部分。国家的税款能否及时足额地征收上来,关键在于征收管理的质量和效率。因此,严格征收管理,不仅能公平税负,促进竞争,体现国家产业政策,促进经济结构的调整,调节社会分配,体现充分发挥市场作用与加强宏观调控的一致性,而且对现代化建设资金的积累和反避税、反偷税均具有重要的作用。
Tax collection and administration is the general term for the state and its tax authorities to guide the taxpayers in correctly performing tax payment obligations in accordance with the tax law and to organize, manage, supervise and inspect the tax collection process. It is the basic link of carrying out the tax laws and ordinances, realizing the taxation functions and giving play to the taxation functions. It is an important part of the whole taxation management activities. Whether the tax of the country can be fully levied in full and on time depends on the quality and efficiency of collection and management. Therefore, strict management of tax collection not only provides a fair tax burden, promotes competition, embodies the national industrial policy, promotes the adjustment of economic structure, regulates social distribution, embodies the role of giving full play to the role of the market and strengthening the consistency of macroeconomic regulation and control, And anti-tax avoidance and anti-tax evasion all play an important role.