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税收是政府为了满足社会公共需要,凭借政治权利,强制、无偿的取得财政收入的一种形式,是国家财政预算的主要组成部分。税收是国家挑动经济运行的重要手段,具有维护国家政权的作用。此外,税收还是国际经济交往中维护国家利益的可靠保证。因此,加强地方税收政策执行力度,严格把关税收征管审计工作具有重大的经济意义和政治意义。为了保证国家财政收入的完整性,就需要提高税源控管水平,我们应该改变传统监管模式,加强地方税收政策的执行力度并加强地方税收征管的审计工作,实现科学、精细、可持续发展的管理模式。本人从加强税收政策执行工作和税收征管审计工作的重要意义、努力熟悉税法种类及关于地方税收政策的优惠制度、完善税收执行政策和征管审计工作制度三个方面,对加强税收税收政策执行工作和税收征管审计工作进行了论述。
Taxation is a form of government revenue that is compulsory and unpaid by virtue of political rights in order to meet the public needs of society. It is a major component of the state budget. Taxation is an important means for the country to provoke economic operation and has the function of safeguarding state power. In addition, taxation is also a reliable guarantee for safeguarding national interests in international economic exchanges. Therefore, it is of great economic and political significance to strengthen the implementation of local taxation policies and strictly carry out the work of auditing the tax collection and administration. In order to ensure the integrity of national revenue, we need to improve the level of tax source control. We should change the traditional regulatory model, strengthen the enforcement of local tax policies and strengthen the audit of local tax collection and administration so as to achieve scientific, precise and sustainable management mode. From the three aspects of strengthening the implementation of tax policy and the work of tax collection and auditing, and making efforts to familiarize with the tax law types and the preferential system of local tax policies, and perfecting the tax implementation policies and the systems of tax collection and audit work, Tax collection and audit work was discussed.