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本文认为,1997年至今,一直处于改革前沿的税收管理似乎缺少实质性的变革,在“停滞”与“转型”的双压力下,税收管理体制特别是税收征管改革任务迫在眉睫。综观国内外税收征管改革实践,尽管改革目标可以顶层设计,改革的路径与形式可以多种多样,但税收征管改革的内容与形式始终与税收征管模式联系在一起,身处社会经济转型的特殊时期(以下简称转型期),有必要对税收征管模式进行理论与实践探讨。
This paper argues that since 1997, the tax administration that has been at the forefront of reform seems to lack substantive change. Under the dual pressure of “stagnation” and “transition”, the tax administration system, especially the task of tax administration reform, is imminent. Looking at the reform of tax collection and administration at home and abroad, although the reform goal can be top-level design and the path and form of reform can be varied, the content and form of tax collection reform has always been associated with the tax collection and management model, and is in a special period of social and economic restructuring (Hereinafter referred to as the transition period), it is necessary to discuss the tax collection and management model in theory and practice.