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主要内容《全国税收征管规范(1.0)》(以下简称《征管规范(1.0)》)立足于现行法律法规,全面梳理目前税收征管的所有具体业务事项。根据税收征管业务的属性,《征管规范(1.0)》将各项征管具体业务归类为税务登记、认定管理、申报纳税、税收优惠、税额确认、税款追征、税务检查、违法处置、争议处理、凭证管理、信息披露等11个业务类别,11个业务类别含业务小类152个,对应612个具体税收征管业务。《征管规范(1.0)》涉及税收政策法规与规范性文件1125份,附列1087张表证单书(政策规定
Main Contents The “National Tax Collection and Management Norms (1.0)” (hereinafter referred to as “Collection and Management Standards (1.0)”) is based on the current laws and regulations and comprehensively sort out all the specific business items of tax collection and management. According to the attributes of the tax collection and management business, “Collection and Management Standard (1.0)” classifies each collection and management specific business into tax registration, certification management, declaration and tax payment, tax concession, tax confirmation, tax collection, tax inspection, illegal disposal, Processing, voucher management, information disclosure and other 11 business categories, 11 business categories with business sub-categories 152, corresponding to 612 specific tax collection business. “Collection and Management Standard (1.0)” involves 1125 tax laws and regulations and regulatory documents, with 1087 certificates of registration (policy requirements