我国税收征管模式的完善及其探索(摘要).docVIP

PAGE II 摘要 税收征管是整个税务工作的前沿阵地和关键环节。为了建立适应社会主义市场经济体制要求，符合我国国情，科学严密的税收征管体系，确保税收各项职能作用充分发挥，从1994年起在一些地方试行“纳税申报、税务代理、税务稽查”三位一体的税收征管模式，到1996年建立以纳税申报和优化服务为基础，以计算机网络为依托，集中征收、重点稽查的新的征管模式。在本世纪来，先在全国的城市和县城实施，并逐步向农村推进，力争在2010年基本完成这项改革。 关键词：税收 征收管理 分税制 事权与财权 征管模式 Abstract It is whole tax administration that revenue from tax take care ofs front that work is along the battlefield with the key link. For establishing to adapt to the socialism market economy the system request, match the accurate revenue from tax of our country state of the nation, science to take care of the system, and insure various working talents of revenue from taxes the function to distribute to flick, from rise in some places to try a new for revenue from tax for “ pay taxing declaring, tax administration act foring, tax administration look intoing Christian Trinity take care ofing mode, until 1996 establishing to pay taxing declaring with service is foundation, regarding calculator network as rely on, concentrating collecting, point look intoing the tube the mode in 1994. Come in this century, and puts, into practice combine with county city at the whole nations city first to gradually push forward to village, and the dint is basic in 2010 to complete this reformation. Keywords The revenue from tax collects the management cent the right of tax system matter and power the to take care of the mode 目录 1.我国税收征管体制的历史沿革…………………………………………………3 1.1 1994年税收征管改革以前，税收征管模式主要经历了两个阶段………………3 1.2 传统的税收征管体制主要存在以下缺陷 …………………………………………3 1.3 征管体制现状 ………………………………………………………………………3 2、现行分税制存在的问题…………………………………………………………3 2.1 遗留许多旧体制的痕迹 ……………………………………………………………4 2.2 事权与财权的交叉贯通，划分不清 ………………………………………………4 2.3 转移支付模式不当，转移支付力度不是 …………………………………………4 3、税收管理权和权限的确立………………………………………………………5 3.1 税收管理体制的国际比较 …………………………………………………………5 3.2 建国以来，我国税收管理体制的历史发展 ………………………………………5 3.3 划分中央、地方税制及其管理权限历史发展 ……………………………………6 3.4 现行税收征管体制的主要内容 ……………………………………………………6 4、划分管理权的原则 ………………………………………………………………7 4.1 统一领导，分级管理的原则 ………………………………………………………7 4.2 适应分税制财政体制的要求原则 ………………