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自开征印花税以来,我们初步摸索了一条比较切合实际的征收管的途径。确立征管模式搞好纳税宣传印花税是一个历史悠久的税种,由于长期停征,渐不为人们所熟悉,加之征收涉及面广,工作量大,管理复杂,要使征收工作纳入常轨,首先取决于征管模式是否得当,纳税宣传是否广泛深入。在这方面,我们作了几项工作: 1.实行集中与分散相结合的管理形式。我们鉴于过去“三代”集中管理和居民房产税集中管理的经验教训,经过反复论证,认为集中与分配管理相结合的征管形式,优于集中管理或分配管理。即对印花税业务频繁的单位由地方税科集中管理,其它企事业单位原则上谁管户谁征
Since the introduction of stamp duty, we have initially explored a more realistic way of collecting the pipe. To establish a tax collection and management model To improve tax payment Stamp duty is a long-established tax that has become less familiar to the public over a long period of time. In addition, the collection involves a large amount of work, and the management is complex. To make the collection mandatory, the first thing to do depends on Whether the tax collection and management mode is appropriate and whether the tax publicity is extensive or in-depth. In this regard, we have done several tasks: 1. Implement a combination of centralized and decentralized management. In view of the experiences and lessons learned from the centralized management of the “Three Dynasties” and the centralized management of residential property tax, we argue repeatedly that the form of collection and management that combines concentration and distribution management is superior to centralized management or distribution management. That is, the stamp duty business units frequently by the local tax section centralized management, other enterprises and institutions who in principle who sign on