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现阶段,我国公车改革已经进入全面推进阶段。公车改革不仅涉及到国家财政资金的使用,而且还与纳税人的利益紧密相关。本文从车补个人所得税征管及增值税征管两方面对公车改革中车补税收征管存在的问题进行分析,特别针对车补相关涉税处理的合理性及适用性进行探讨。在此基础上,结合我国公车改革试点及实践,就完善我国公车改革税收政策及税收征管提出具体建议。
At this stage, China’s bus reform has entered a stage of comprehensive promotion. Bus reform involves not only the use of state financial funds, but also the taxpayers’ interests. This paper analyzes the problems existing in the tax collection and management of taxpayers in the bus reform from two aspects: collection of personal income tax and tax collection and management of taxpayers, and discusses the rationality and applicability of tax-related tax-related processing. On this basis, combined with our country bus reform pilot and practice, put forward specific suggestions on improving the tax policy and tax collection and management of the bus reform in our country.