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2015年以来,国家进一步加大简政放权力度,税务机关也取消了多项行政审批事项,积极营造良好的税收环境。但需要注意的是,纳税人的涉税风险和税务机关的执法风险却在不断增大。这就要求税务机关在最大限度方便纳税人的同时,加强事中事后监管,切实做到审批项目减少而管理力度不减,审批程序简化而事后监管不松,审批效率提高而管理标准不降。笔者认为,
Since 2015, the state has further increased its efforts to ease power and decentralization, and tax authorities also canceled a number of administrative examination and approval issues, actively creating a favorable tax environment. However, it should be noted that taxpayers’ tax-related risks and tax-law enforcement risks are on the increase. This requires the tax authorities to maximize the convenience of taxpayers at the same time, strengthen the matter after the supervision, and effectively reduce the approval of the project and reduce the intensity of management, review and approval procedures to simplify and not overstepped, improve the efficiency of examination and approval management standards do not fall. the author thinks,