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1994年我国工商税收制度改革的全面施行。对税收征管工作提出了更新更高的要求。为适应市场经济体制的需要。保证新税制的贯彻实施。必须加快推进税收征管制度的改革。深圳市深化税收征管改革的主要内容是。参照国际惯例,将税务机关对纳税人“面对面”管理逐步过渡到“背靠北”管理。由纳税人上门缴税逐步转换为税务代理人代理办税。建立纳税申报。税务代理。税务稽查三位一体的税收征管格局。从根本上提高税收征管水平。
The full implementation of the tax system reform in our country in 1994. The tax collection and management put forward newer and higher requirements. To meet the needs of the market economy system. To ensure the implementation of the new tax system. We must speed up the reform of tax collection and administration system. Shenzhen deepens the reform of tax collection and management is the main content. Reference to international practice, the tax authorities on taxpayers “face to face” management gradually transition to “back to north” management. By the taxpayers door-to-door tax and tax agents gradually converted into tax agent. Create a tax return. Tax agent. Tax inspection Trinity tax collection and management. Fundamentally raise the level of tax collection.