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用邮征纳是指税务机关在税款征纳过程中借助于邮政网络来完成纳税申报表、完税凭证、税法宣传资料及征纳通知单等的传递,并利用邮政系统的邮政储蓄实现代扣代缴税款等一系列行为。很多经济发达的国家已经采用了这种征收模式,并取得了降低成本、提高征管效率、完善服务体系等效果。我国现正推行税收征管体制改革,借鉴国际先进经验,对用邮征纳这种新征收模式的可行性进行探讨具有重要的现实意义。在国际上,用邮征纳被广泛采用,许多经济发达的国家和地区均采用了用邮征纳的征管手段。例如,在澳大利亚,税务部门就提倡纳税人使用用邮征纳,税务机关授权邮局办理税款收纳业务,邮局的计算机也同时与税务系统的计算机联网。纳税人可以用税务机关提供的标准信封,将按规定填好的纳税申请表或估税通知单、支票或现金装好,送交当地邮局。邮局将支票信息扫描录入,或将现金信息输入计算机,并在申报表上的付款回执或估税通知单上加盖收讫章,作为完税凭证。然后邮局将付款信息传输到税务局和国家银行。香港地区也是世界上推行用邮征
Tax registration refers to the tax authorities in the process of tax collection with the help of the postal network to complete the tax returns, tax vouchers, tax law propaganda materials and levy notice, etc., and the use of the postal system to achieve savings withholding Pay taxes and a series of acts. Many developed countries have adopted this mode of collection and have achieved the effect of reducing costs, improving the efficiency of collection and management, and improving the service system. At present, China is pursuing the reform of tax collection and management system and drawing on international advanced experience. It is of great practical significance to discuss the feasibility of using the new collection mode of postal collection and approval. Internationally, the use of postal sign is widely adopted, and many economically developed countries and regions have adopted the means of collection and levying. In Australia, for example, tax authorities advocate taxpayers’ use of postal receipts and tax offices that authorize post offices to handle tax collection operations, while post office computers are also networked with tax system computers. Taxpayers can use the standard envelope provided by the tax authorities to submit the tax application form, assessment notice, check or cash as required and submit them to the local post office. The post office will scan the check information input, or cash information into the computer, and the return on the declaration of return or assessment notice stamped stamped receipt, as tax vouchers. The post office then sends the payment information to the tax office and National Bank. Hong Kong is also the world’s push for postal service