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要使纳税人诚实申报,并心悦诚服地纳税;要使税务机关依法征税,应收尽收,最基本的途径就是依据真实可靠的涉税资料公平课税。因此,健全涉税资料管理实际上是健全税务行政的先决条件。在我国台湾地区,稽征机关一方面拥有所有行政机关中最为完整的纳税人涉税资料,另一方面涉税资料保密与共事管理又相当完善,对我国大陆的税收征管制度建设具有一定的借鉴意义。本文对我国台湾地区涉税资料调查、保密、共事制度作了简要介绍并对其特点进行了分析,供研究参考。
Taxpayers should be truthfully declared and taxed with integrity and dedication. The most basic way for tax authorities to collect taxes according to law should be fair taxation based on real and reliable tax-related information. Therefore, improving tax-related data management is in fact a prerequisite for a sound tax administration. In Taiwan of China, the tax collection agencies have the most complete taxpayer-related tax information in all the administrative agencies. On the other hand, tax-related information confidentiality and co-management are quite well established and have some reference to China’s tax collection and administration system. significance. This article briefly introduces the investigation, confidentiality and cooperation system of tax-related information in Taiwan of China and analyzes its characteristics for reference.