前几年,我市外商投资企业较少,专管员管户不多,在这种情况下,我们一直沿用税务专管员上门催税的做法。这样做,不仅使纳税申报制度徒具形式,而且淡化了纳税人履行纳税义务的责任感和法制观念,加重了税务人员的工作量。现在,我市外商投资企业纳税户已发展到40户,征管任务日趋繁重,旧的征管办法已经越来越不适应当前征收工作的要求。因此,我们进行了改革,实行国际上普遍采取的做法,由纳税人在规定时间内向税务部门申报,税务人员根据纳税人的申报和掌握的资料进行审核,确定应缴税款,通知纳税人限期缴税。 In previous years, there were fewer foreign-invested enterprises in our city and fewer special administrators. In such circumstances, we have been following the practice of using tax specialists to raise taxes. In doing so, not only does the tax declaration system take the form of a formality, but also reduces the sense of responsibility and legal system concept that taxpayers fulfill their tax obligations and aggravates the workload of tax officials. Now, the number of taxpayers with foreign-invested enterprises in our city has grown to 40, and the tasks of collection and administration are becoming more and more arduous. The old collection and management methods have become increasingly unsuited to the requirements of the current collection work. Therefore, we have carried out the reform and implemented the internationally accepted practice. Taxpayers should declare to the tax authorities within the prescribed time limit. Tax officials review the taxpayers’ declarations and information available to determine the tax payable and notify the taxpayers of the deadline Pay taxes.