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1996年初,国家税务总局提出了“以纳税申报和优化服务为基础,计算机网络为依托,集中征收,重点稽查”的征管模式。据此,各地都先后开展了税收征管改革的试点工作,并取得了初步成效。以天津市为例,采取先城市、后农村,先试点、后推广,以点带面,分步实施的方法,逐步建立起纳税人自行申报纳税制度,彻底改变过去专管员上门收税、开票、辅导、检查等大包大揽的“保姆”式征管方法,征管人员按征收、管理、稽查三大系列分工,履行各自职责,充实了稽查力量,征管工作质量和效益得到明显提高。天津市的实践证明,新的税收征管
In early 1996, the State Administration of Taxation put forward the mode of collection and administration of “based on tax returns and optimization services, relying on computer networks, centralized collection and key inspection”. Accordingly, all localities have successively carried out the pilot work on tax collection and administration reform and have achieved initial success. Taking Tianjin as an example, a taxpayer is gradually established to take the initiative to declare and pay the tax system for taxpayers and to completely change the tax collection, invoicing and counseling of the former specialists in the past, Inspection and other large packages of “nanny ” style of collection and management methods, collection and management of personnel by the collection, management, inspection division of labor in three series, perform their duties, enrich the inspection force, collection and management of work quality and benefits have been significantly improved. The practice in Tianjin proved that the new tax collection