论文部分内容阅读
近年来,世界各国税务管理组织机构的改革趋势主要表现为:在设置区域性税收机构时根据需要按经济区域设置、不受行政区划的限制,围绕纳税人需求设置并整合税务部门内设机构,在税务管理组织机构中设置专门的税务司法或准司法机构,并且更加注重税务机构职能的分离和制约。这些措施对于完善我国的税务管理组织机构以及实现分步实施税制改革的战略目标具有借鉴意义。
In recent years, the reform trends of the taxation administration organizations in various countries in the world are mainly manifested in the following aspects: setting up regional taxation agencies according to the needs of economic zone settings, not subject to administrative divisions, setting up and integrating the taxation agencies’ internal agencies around the needs of taxpayers, In tax administration organizations set up special tax justice or quasi-judicial institutions, and pay more attention to the separation and restriction of tax agency functions. These measures have reference significance for perfecting China’s tax administration organization and realizing the strategic goal of implementing step by step tax system reform.