论文部分内容阅读
本文认为,随着社会经济形势的深刻变化和税制改革的不断深化,加快推进以征管机制转换为核心的征管改革,构建科学、严密、高效的现代税收征管机制,是十分重要和迫切的。作者从以下四个方面进行了论述:一、对当前税收征管改革的基本评价;二、新形势下加快构建现代税收征管机制的重要性和紧迫性;三、构建现代税收征管机制的原则和重点;四、构建现代税收征管机制的配套措施。
This article argues that with the profound changes in the social and economic conditions and the deepening of the tax reform, it is very important and urgent to speed up the reform of collection and administration centered on the transformation of the collection and management mechanism and to establish a scientific, strict and efficient modern tax collection and administration mechanism. The author discusses the following four aspects: First, the basic assessment of the current reform of tax collection and management; second, the importance and urgency of speeding up the construction of the modern tax collection and management mechanism in the new situation; Third, the principles and priorities of establishing a modern tax collection and administration mechanism ; Fourth, the construction of modern tax collection and management mechanisms supporting measures.