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本文从三个方面对2015年出台的《深化国税、地税征管体制改革方案》进行深入解读。首先,介绍了《方案》出台的背景,对此前国税、地税管理机构分设的弊端及有关改革的社会意见做了梳理;其次,概括了《方案》的两大亮点及实施《方案》需要应对的风险。最后,针对《方案》确立的着眼于广义税收管理机构推进改革的思路,提出了后续研究重点与难点问题,展望了中国国税、地税机构改革研究的未来取向。
This article will make an in-depth analysis of the “Plan for Deepening the Reform of the State Taxation and Local Tax Collection and Management System” promulgated in 2015 from three aspects. First of all, it introduces the background of the promulgation of “Program”, combs the previous drawbacks of state tax and local taxation administration agencies and the social opinions about the reform. Secondly, it summarizes the two bright spots of “Program” and the need to deal with the “Program” risk. Finally, aiming at the idea of promoting the reform of the generalized taxation administration institution, the paper puts forward the following research focuses and difficulties, and looks forward to the future orientation of the research on the taxation and local taxation authority reform in China.