完善基层地税征收机构初探（Improve the basic institutions of Taxation）.docVIP

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2017-08-17 发布于河南
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完善基层地税征收机构初探（Improve the basic institutions of Taxation）.doc

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完善基层地税征收机构初探（Improve the basic institutions of Taxation）

完善基层地税征收机构初探（Improve the basic institutions of Taxation） Improve the basic institutions of Taxation 2006-09-04 reading times: 185 font size: [small] Local tax revenue is scattered, involving a wide range, the high cost of collection, task pressure and the actual situation, determine the mechanism of grass-roots collection facing contradictions tax collection of large coverage in the work. Especially in the current critical period of deepening the reform of the tax system, tax reform, institutional reform, further streamlining and improving the centralized collection degree will be the contradiction is likely to represent the general trend, prominent. On how to solve the local tax bureau (mainly county) beneficial exploration and local tax collection coverage problem, has important practical significance. A local tax collection and management mechanism, positioning target The main task of grass-roots collection work should be to strengthen the tax source management based on fully grasp the tax information and implement the management responsibilities, do according to law, stipulated in the law, the maximum to prevent tax loss. This shows that the tax administration of local taxation agencies should be aimed at the following two aspects: It is stipulated in the law. That is the collection of tax collection with less strength and more savings in time and in full collection and storage. Accounts receivable refers to the tax receivable in accordance with the provisions of the tax system. In the objective economic conditions and the structure of the tax system, the receivable amount is certain. The tax collection of the task or goal is to get this part of the collection of tax collection storage, the target is also required to reform the taxation department to measure the main indicators of performance in the practical work, the transformation from task of tax to tax law. The two is to ensure that taxpayers pay taxes according to law. Although the tax system is specified