税收征管改革以及税务代理的发展刍议.docVIP

PAGE PAGE 4 北京理工大学毕业设计（论文） PAGE 1 税收征管改革以及税务代理的发展刍议 摘要：我国税收征管质量的提高，需要在税制改革、立法保障、税收行政模式改革、税务机关规范化建设、税务中介机构的发展和完善等条件上予以保证。目前我国税收征管体系面临着改革的契机和迫切需求。如何进行税收征管改革？这是个系统性的复杂问题这个问题如何解决？笔者认为：首先要进行税制改革：（1）分步对关税进行调减并改进其构成结构，加强管理；（2）进一步提高出口退税率，并扩大出口退税税种范围；（3）统一内、外资企业所得税；（4）增值税需要由生产型向消费型进行转型；（5）税费制度的配套改革必须加快进行；（6）其他税种的改革和税收征管的加强；（7）税收各职能需协调发展与进一步加强。其次，要进行相关配套改革：（1）税收立法体系必须进一步完善，保证税收征管行为的法律权威性；（2）税收征管行政体系必须规范化、科学设置，保证税收执法的独立性和规范性；（3）税务机关必须依法治税、严格执法，进行规范化建设，依靠科学、制度和管理提高税收征管质量。第三，要大力培育发展税务中介市场和中介机构。尤其是税务代理行业何和税务师事务所等机构，规范它们发挥相关作用。本文将就这些方面提出自己的观点，进行相关探讨。 关键词：税务管理 税制改革 税务代理 管理 引导 理财 税收筹划 法律地位 立法保障 The Summary of Thesis The improvement of our country’s tax administration needs the following condition, which is concerning the reform of the tax system, the guarantee of the legislation, the revolution of the tax executive pattern, the standard construction of the tax in the institution, the development and improvement of the tax intermediary. Now the tax administration system needs the chance of the revolution and urgent needs. How could we carry out the reform of the tax administration? It is really a systematic and complicated problem. And how could we solve this task? I think, first of all, we need the reform of the tax system. (1) Ii is necessary to reduce the duty in steps and improve its structure and management. (2) We need to improve the ration of the returning tax for exporting and expand the scale of its kinds. (3) Integrate the income tax of both internal and foreign expresses. (4) Value-added tax should transform from productive ones to consuming ones. (5) The related reform of the tax and expense should be sped up. (6) Reforming other kinds of tax and enhancing tax administration. (7) The various function of tax needs to develop accordingly and be enhanced further. Now, it is important to develop the intermediary market of tax and intern medially institution. Especially