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税收征管改革是税制改革的重要组成部份,是全面贯彻落实新税制的基础。现就民族地区如何推进税收征管改革问题作些探讨。 一、民族地区税收征管改革的必要性 (一)税收征管改革,是进一步推进依法治税,全面贯彻落实新税制的客观需要。新税制不仅具有维护社会主义市场经济体制运行的作用,也是加强政府宏观调控的重要保证。执法比立法难度更大,只有科学合理的新税制,而没有一个与之相适应的科学而规范的
The tax collection and administration reform is an important part of the tax reform and the basis for the full implementation of the new tax system. Now on how to promote the reform of tax collection and management in ethnic areas to make some discussion. I. The Necessity of the Reform of Tax Collection and Administration in Ethnic Regions 1. The reform of tax collection and administration is an objective need to further promote tax administration according to law and comprehensively implement the new tax system. The new tax system not only has the function of safeguarding the operation of the socialist market economic system, but also serves as an important guarantee for strengthening the macro-control of the government. Law enforcement is more difficult than the legislation, only a scientific and reasonable new tax system, without a corresponding science and norms