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(一)由按乡(镇)行政区划设置税务所向以重点税源为基础的经济区域设立中心税务所转变。这有利于建立新的税收征管模式,既可以减小税收成本,又便于加强对重点税源的管理,也可以机动灵活地加强集市零散税收的征收管理,防止税款流失。 (二)由税务专管员“保姆”式管理向纳税人“三自”纳税制度转变。现有的税务专管员实行从税务登
(1) The tax center shall be established by setting up tax offices in accordance with the township (town) administrative divisions to establish tax centers in the central and western regions based on the key tax sources. This is conducive to the establishment of a new tax collection and management model, which can not only reduce the tax cost, but also facilitate the management of key tax sources, and also can flexibly and flexibly strengthen the collection and administration of scattered taxes in the bazaars and prevent the loss of tax revenue. (2) Taxpayers’ “three-self” tax system shift from the “nanny” management by tax specialists. The existing tax administrator to implement tax from the board