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从美国、爱尔兰、澳大利亚、荷兰、加拿大、挪威和南非七国税务主管当局近五年的税收战略规划中分析概括出其中所蕴涵的如下税收征管新理论和新观点:引入客户理论——建立新型的税收征纳关系,提高税收遵从——修正税收征管工作的重心,提升纳税服务水平——加强对遵从纳税人的帮助,强化执法力度——加大对不遵从纳税人的查处,完善配套措施——优化税收征纳环境,对我国当前正在进行的《税收征管法》的立法修订工作应有较强的借鉴意义。
From the tax planning of the tax authorities of the United States, Ireland, Australia, Holland, Canada, Norway and South Africa for nearly five years, this paper analyzes and summarizes the following new tax collection theories and new ideas which are implied in this chapter: Introducing customer theory - Tax collection and improve the tax compliance - to amend the focus of tax collection and management work to improve the level of tax services - to strengthen compliance with taxpayers and strengthen law enforcement - step up investigation of non-compliance with taxpayers, improve the matching measures - Optimize the tax collection environment, the current ongoing “tax collection and management” legislative amendments should have a strong reference.