基层税收征管模式的设置原则

• 作 者: 潘宏坤
• 出 处: 安徽税务
• 发表日期: 2001年07期
• 关键词: 税收征管模式 税收征收 税务分局 税收征管质量 设置原则 税务人员 金税工程 财政分配 最优配置 区别对待原则

一、因地制宜，区别对待原则　　我国幅域辽阔，各地区经济发展极不平衡，纳税人密度分布不匀，通讯网络等基础设施建设参差不齐，人员素质水平各有差异，因此基层税务机关设置不可能都一样，应因地制宜，区别对待，应考虑各地区是以设立征收中心为宜，还是点面结合为宜，充分

First, according to local conditions, the principle of differential treatment China’s vast territory, the regional economic development is extremely uneven, uneven distribution of taxpayers, communications infrastructure and other network infrastructure is uneven, the quality of personnel vary, so the tax authorities at the grassroots level set May be the same, should be based on local conditions, different treatment, should consider whether the establishment of collection centers in all regions is appropriate, or is it appropriate to combine full