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税收是国家财政的主要来源,关系到国民生活的方方面面。随着中国依法治国国策的推进落实,税收征收管理和税务稽查也要向法治方向发展迈进。一些学者认为税务的征收管理是关键的一步,税务部门应该落实出台的税收政策。随着中国市场经济的发展和进步,税收政策的不断完善、改进和合理化。对于一些不良商家的的偷税漏税的行为,中国国家税务总局提出“依法治税,从严治队,科技加管理”的管理策略,旨在指导收税管理和稽查偷税漏税行为。税务稽查和税收执法是依法征管税收的重要环节,税收部门务必推进企业依法纳税、加强税收征收管理、强化税务稽查;协调稽查机构与征收管理机构协调机制的小健全;减少机构间职能重叠导致工作效率下降,损害中国税法的尊严和制约依法纳税的推进。
Tax revenue is the main source of state finance and affects all aspects of national life. With the promotion and implementation of China’s policy of governing the country according to law, tax collection administration and tax audits must also move forward in the direction of the rule of law. Some scholars believe that the tax collection and management is a crucial step, the tax department should implement the introduction of tax policy. With the development and progress of China’s market economy, the tax policy has been continuously improved, improved and rationalized. As for the tax evasion and tax evasion of some bad traders, the State Administration of Taxation of China proposed the management strategy of “administering tax by law and strictly managing teams, science and technology and management” to guide tax collection and tax evasion. Tax inspection and tax law enforcement is an important part of tax collection and administration according to law. Tax departments must promote tax payment according to law, strengthen tax collection administration, and strengthen tax audits. They should coordinate the small soundness of the coordination mechanism between audit agencies and collection agencies, and reduce duplication of agency functions The efficiency will be weakened, the dignity of China’s tax law will be undermined and the taxpayer’s promotion will be restricted.