论文部分内容阅读
深化国税、地税征管体制改革符合国家治理与分税制的内在要求。改革实施已一年多,在制度完善、理清职责、优化服务、信息化征管、构建税收共治格局等各方面都取得了较大的成效。但在改革过程的推进中仍面临着诸多问题亟待完善和解决:第一,信息系统存在漏洞,需继续开发和完善;第二,税务人员办税效率不够高,应进一步加强队伍能力建设;第三,办税流程不够便利,须持续优化办税体系;第四,纳税人报税能力提升不够及时,应着重落实税收普及教育效果。
Deepen the national tax, local tax collection and management system reform in line with the inherent requirements of state governance and tax system. The reform has been implemented for more than a year and great achievements have been made in various aspects such as improving the system, clarifying responsibilities, optimizing services, collecting and using information, building a tax-sharing ruling regime. However, many problems still need to be perfected and solved urgently in the progress of the reform process. First, there are loopholes in the information system and need to be continued to be developed and perfected. Secondly, tax officials are not tax efficient and should further strengthen the building of team capacity. Third, the tax process is not convenient enough, we must continue to optimize the tax system; Fourth, taxpayers tax returns are not enough timely, we should focus on the implementation of the tax effect of universal education.