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党的十八届三中全会提出,“财政是国家治理的基础和重要支柱,科学的财税体制是优化资源配置、维护市场统一、促进社会公平、实现国家长治久安的制度保障。必须完善立法、明确事权、改革税制、稳定税负、透明预算、提高效率,建立现代财政制度,发挥中央和地方两个积极性。要改进预算管理制度,完善税收制度,建立事权和支出责任相适应的制度”。从近几年审计情况看,市、县级政府及财税部门在执行税收政
The Third Plenary Session of the 18th CPC Central Committee proposed that "finance is the foundation and important pillar of state governance. The scientific fiscal and taxation system is the system guarantee of optimizing the allocation of resources, safeguarding market unification, promoting social fairness and achieving long-term national peace and stability. We must perfect the system of legislation, Clear power to reform the tax system, stabilize the tax burden, transparency of the budget and improve efficiency, establish a modern financial system, give full play to the enthusiasm of both the central and local governments .To improve the budget management system, improve the tax system, establish the system of responsibility and expenditure responsibilities, . Judging from the auditing situation in recent years, the municipal and county governments and taxation departments are implementing taxation administration