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《税收征管法》没有对税收管辖问题作出规定,在税收征管实践中出现了管辖不明、责任不清的问题。因此,从理论和制度上明确税收管辖问题,是十分必要的。完善税收管辖制度至少要解决以下几个问题:首先是完善《税收征管法》中的管辖制度;其次是对共享税实行单一税务机关管辖制度,要么是国家税务局管理,要么是地方税务局管理;最后是对电子商务的管辖问题作出安排。
The “Law on the Administration of Tax Collection” did not provide for the regulation of tax administration. In the practice of tax collection and administration, there was a problem of unclear jurisdiction and unclear responsibilities. Therefore, it is very necessary to clarify the issue of tax jurisdiction theoretically and systematically. Perfecting the tax jurisdiction system at least to solve the following problems: First, improve the “tax collection and management law” in the jurisdiction of the system; followed by the shared tax implementation of a single tax authority jurisdiction system, either the State Administration of Taxation, or local tax administration Finally, the jurisdiction of e-commerce arrangements for the issue.