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从我国税收改革趋势上看,随着“以风险管理为导向”征管模式的逐步形成,以及营改增全面实施和主要面向自然人“个人所得税综合税制与房地产税制”的持续推进,纳税人在税收服务的各个领域,特别是在遵从风险防控方面,将更多地委托税务师行业等涉税专业服务组织办理涉税事宜,税务师行业将成为税收征管现代化体系的重要组成部分。在这样的形势下,税务机关也希望与税务师事务所等专业机构开展合作,构建税收共治格局。
From the perspective of the tax reform in our country, with the gradual formation of the “risk management oriented” collection and management model and the continuous implementation of the reform of business tax reform and the continuous promotion of the “natural person” and the “comprehensive tax system of personal income tax and real estate taxation” Taxpayers in tax services in all areas, especially in compliance with risk prevention and control, tax practitioners and other professional services to be more tax-related professional services organizations tax issues, tax division industry will become an important part of the modernization of tax collection system . Under such circumstances, the tax authorities also hope to cooperate with tax agencies and other specialized agencies to establish a common tax administration structure.