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由于体制和管理缺乏协同等原因,财政、工商、国税、地税部门之间信息交流不够,与税源相关的信息资源不能共享,工作难以协调,造成税收征管工作中出现漏洞。笔者认为,可由政府协调,财政牵头,在工商、国税、地税、财政部门之间建立税源监控联动机制。一是对负有缴纳和代扣地方税收业务的企业单位和个人实行网络税务登记制度。建立分税种、税目的税源分析统计制度,实现税务机关与政府有关部门、金融单位、重点纳税人的计算机联网,互通信息,资源共享,建立有效的全方位监控体系。二是建
Due to the lack of synergy between the system and management, the information exchange between the finance, industrial and commercial administrations, the state taxation and the local taxation departments is not enough, and the information resources related to the tax sources can not be shared and the work is difficult to be coordinated. As a result, there are loopholes in the tax collection and administration work. The author believes that coordination by the government, the financial lead, in the business, tax, land tax, the establishment of tax revenue linkage between the financial sector mechanism. The first is to have to pay and withhold the local tax business units and individuals to implement a network of tax registration system. The establishment of tax-sharing, tax-source analysis and statistical system of tax revenue to achieve the tax authorities and government departments, financial units, key taxpayers computer networking, information exchange, resource sharing, and establish an effective all-round monitoring system. Second is built