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ID:12568501
大小:36.00 KB
页数:10页
时间:2018-07-17
《税收征管对税收制度的制约与协调(restriction and coordination of tax collection and administration on tax system)》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、税收征管对税收制度的制约与协调(Restrictionandcoordinationoftaxcollectionandadministrationontaxsystem)RestrictionandcoordinationoftaxcollectionandadministrationontaxsystemRestrictionandcoordinationoftaxcollectionandmanagementontaxsystem2008-12-2015:11:20Abstract:thetaxsystemandtaxcollectionandadminist
2、rationaretwobasiccategoriesinthefieldoftaxation.Thepremiseofeffectivetaxsystemisthatbothmustbeorganicallycombined.Inthepast,theimportanceoftaxcollectioninourtaxsystemreformwasnotenough,whichledtotaxcollectionandadministrationastheconstraintfactoroftaxreform.Thepaperanalyzesandanalyzest
3、herestrictionmechanismandtheperformanceoftaxcollectionandadministration,andthereformcountermeasures.Keywords:taxsystem;taxcollectionandmanagement;coordinationIncountrieswithtaxpracticeintheworldespeciallytaxreformindevelopingcountries,thebiggestproblemistheneglectofthetaxsystemtorealiz
4、etheoptimizationofthetaxsystemistheimplementationconditionsoftaxcollection,taxcollectionandmanagementofadvancedandbackwardcontradictionthattheestablishedgoalofTaxationhasfrustratedisnoteasytooperate,limitedmanagementabilitybecomestherestrictingfactorsoftaxreform.Therefore,itisnecessary
5、toputthetaxcollectionintothescopeofthestudyoftaxsystemoptimization,theoptimizationoftaxsystemandtaxmanagementorganically,tofullyconsidertheadministrationabilityinthedesignoftaxsystem,effectivetaxchoiceoperation"".First,China'staxcollectionandmanagementofthetaxsystemconstraintsandperfor
6、manceTheinternalrelationshipbetweentaxsystemandtaxcollectionandmanagementmakestaxcollectionmanagementasoneofthecriteriatomeasuretheoptimizationoftaxsystem.However,inthepast,ourtaxworkpaidlittleattentiontotaxmanagement.Peoplepaidtoomuchattentiontowhattodoandignoredhowtodoit.Therewasahug
7、edeviationbetweenthesurfaceofthetaxsystemanditsactualoperation.Herearesomeofthemaincategoriesoftaxestodescribethespecificperformanceofthisdeviation:(1)thegapbetweenvalue-addedtaxsystemandtaxcollectionandAdministrationTherearemanyloopholesinthevalue-addedtaxsystem,suchascollectionlink
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