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1、税务机构设置发展方向探讨（Discussiononthedevelopmentdirectionoftaxinstitutions）Discussiononthedevelopmentdirectionoftaxinstitutions2006-10-2310:35,donJoan[big,small,medium][Print][Iwanterrorcorrection]Taxinstitutionistheentityofrealizingtheleverofstatetaxrevenue,andplaysaskeletonroleintheoperationof
2、taxmechanism.Thetaxagenciessetupfollowingthetaxsystemandtaxmanagementmodereformofthecountry'schanging,1994,nationalimplementationofthetaxsystem,provincialandprovincialtaxauthoritiesintothetaxbureauandlocaltaxbureau,turnovertax,incometaxandothertaxclassificationofdivideandrule,storage.Su
3、bsequently,thetaxdepartmentinthetaxsystemestablishedundertheframeworkoftheproposedtaxadministrationsocialization,intensive,information-based,legalizationandstandardization"Five"requirements,theimplementationoftaxreforminstitutionsmergethetownshipNationalTaxBureau(),setthehorizontalmovea
4、ccordingtotheregionaleconomicorganization.In1998,withthefiling,centralizedcollection,focusingoninspectionofthemanagementmodelhasbeenwidelyimplemented,andgavebirthtothetaxinstitutionreformontaxadministrationandinspectionprocessandpolicysetlevyandManagementBureau,auditbureau.Throughtheexp
5、lorationandoperationof10years,thegradualinstitutionalreformtoensuretherealizationofthebasicgoalofthenewtaxsystem,theestablishmentofmutualmonitoringmechanismbetweenthecollectionprocess,strengthenthecadresandworkerstojointhereformwill,however,withtherapiddevelopmentofsocialeconomy,legalsy
6、stem,thecurrentmechanismarrangedtherearemanyplacesthatdonotsuit.Imadesomediscussion.First,theexistingtaxauthoritiesdefectsFirstofall,thecurrenttaxinstitutionsarelackoflegalbasis.Inthecurrenttaxlawsystem,notaclearlystipulatedbylawsandregulationsoftaxinstitutions,"taxcollectionandmanageme
7、ntlaw"articlefourteenthalsostipulates"thisLawreferstothetaxauthoritiesreferstothetaxbureau,taxbureau,taxlevelsandinaccordancewiththeprovisionsoftheStateCouncilandtheestablishmentofthepublictothetaxauthorities."Articleninthofthedetailedrulesfortheimplementationofthetaxcollection
