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本文对山东省国税系统近年来以集中性宏观税负分析活动为切入点、以“税收分析预警系统”和“纳税评估系统”的上线运行和深化应用为技术支撑、以建立完善的“四位一体”和“三级联动”等工作机制为制度保障所推进的税收征管长效机制实践,进行了实践总结和理论归纳,探讨了其对构建现代税收征管新格局的积极意义,就征管长效机制建设今后的努力方向进行了初步的探索。
In this paper, the tax system in Shandong Province in recent years focused on the macro-tax analysis activities as the starting point, “tax analysis and early warning system ” and “tax assessment system ” on-line operation and deepen the application of technical support to establish and improve The “four in one” and “three linkage” and other working mechanisms for the system of security to promote long-term mechanism of tax collection practices, conducted a summary of practice and theoretical induction, discussed its new pattern of building a modern tax collection The significance of the long-term mechanisms for the establishment of the future direction of efforts to conduct a preliminary exploration.