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整顿和规范税收秩序刍议(To rectify and standardize the order of tax)
整顿和规范税收秩序刍议(To rectify and standardize the order of tax)
To rectify and standardize the order of tax
To rectify and standardize the order of Taxation on 2008-12-20 15:11:26
Premier Zhu Rongji pointed out in the five session of the nine national peoples Congress on the government work report, to rectify and regulate market order, is an urgent requirement to expand domestic demand and promote the benign development of the economy, is to join the WTO, opening up and take new strides choice, is also the important measure to improve the socialist market economic system, the direct relation in China modernization. The order of taxation is listed as one of the rectify and regulate market order of several key areas. Director of the State Administration of Taxation Jin Renqing also stressed at the National Conference on taxation, this year we will continue to strengthen tax administration, rectify and standardize the order of Taxation, and put forward the policy of both inside and outside, inside and outside governance focuses on promoting the work.. I want to talk about the following reflections.
A core, rectify and standardize the order of tax regulation is the internal order
According to the scope, the taxation order can be divided into internal order and external order. The internal order mainly refers to the various types of tax authorities should abide by the norms of behavior in the process of performing their duties, the main performance for taxation. Correspondingly, the external order refers to all kinds of behavior of taxpayers, interest groups and local governments in the field of Taxation, the main performance for the tax payment behavior.
At present, the local tax authorities in carrying out rectify and standardize the order of tax work, generally dealt with tax evasion, which rectify the external order as the focus of remediation, there is nothing wrong with this, in a certain period of time can really very few dealt a heavy blow to the arrogance of criminals,
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