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为贯彻落实国务院转变职能、简政放权、放管结合的要求,适应深化行政审批制度改革的新形势,2015年6月8日,国家税务总局发布了修订后的《税收减免管理办法》(国家税务总局公告2015年第43号)。《税收减免管理办法》(以下简称“办法”)细化了备案管理,为纳税人办税提供了有针对性的指导;简化了办事程序,全面简化和压缩了审批类减免税的申请范围和流程;同时还转变了管理方式,加强事中事后监管,更加注重对减免税风险管理
On June 8, 2015, the State Administration of Taxation issued a revised Administrative Measures on Tax Relief (“State Administration of Taxation”) in order to implement the requirements of the State Council in transforming its functions, simplifying its administration of power and releasing a combination of administration and discharge, and adapting to the new situation of deepening the reform of the administrative examination and approval system State Administration of Taxation Announcement No. 43 of 2015). The Measures for the Management of Tax Remission and Exemption (hereinafter referred to as the “Measures”) refined the record-keeping management and provided targeted guidance for the taxpayers to pay taxes; streamlined procedures and simplified and reduced application for examination and approval of tax relief Scope and process; also changed the mode of management, strengthen the matter after the supervision, pay more attention to tax relief tax risk management