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随着经济的快速发展,纳税人数鞋高速增长,费改税进程不断加快,税收征收管理日益复杂,纳税人财税水平逐渐提高,新情况、新问题层出不穷,使得“重收入、轻管理”的思想成为制约税收收入进一步增长的桎梏,建立新型征收管理制度已经成为时代的要求。在国家税务总局的倡导下,各地税务机关从2001年开始研究“纳税评估”这一新的税收征管研究课题。本文将在总结前人经验的基础上,结合工作实践,对纳税评估的
With the rapid economic development, the number of taxpayers has been growing at a high speed, the process of fee-based tax reform has been accelerating, tax collection and administration has become increasingly complicated, taxpayers’ fiscal and taxation levels have been gradually raised, new conditions and new problems have emerged one after another, Has become a constraint on the further growth of tax revenue. Establishing a new collection and management system has become a requirement of the times. At the initiative of the State Administration of Taxation, tax authorities in all localities started to study the new issue of tax collection and management of “tax assessment ” from 2001 onwards. This article will summarize the previous experience, based on the combination of work practices, tax assessment