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一、内部环境的治理(-)要科学划清税收征管范围,合理界定税收执法权限.由于目前征管范围不甚清楚,各种税收执法权限未作合理界定,负面作用的产生难以避免。第一,不利于加快税收工作向基层转移、向征管转移进程的实现。征管权限不明确,国、地税在具体执行税收权限时难
First, the internal environment of governance (-) To scientifically define the scope of tax collection and management, a reasonable definition of tax law enforcement authority. Due to the fact that the scope of collection and administration is not clear at present, various taxation law enforcement authorities have not been rationally defined and the negative effects can not be avoided. First, it is not conducive to accelerating the transfer of tax work to the grassroots and the transfer of tax collection and administration. Tax collection authority is not clear, country, land tax in the specific implementation of tax authority difficult