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近几年,企业经营多元化发展,涉税信息量急剧加大。对房产、土地相关交易的涉税信息,企业或采用一些隐蔽手段,进行故意偷逃税,或因财务人员不了解税收政策而少缴税款。目前,房产税、城镇土地使用税在税源采集、纳税主体和计税依据的确定、征收管理等方面存在一些问题,容易导致税负的不公,引起纳税人的误解和不满,影响税收机关的征管质量和纳税人诚信纳税意识提升。对此,笔者建议以开展“两税”
In recent years, diversified business development, tax information has dramatically increased. Tax evasion on real estate or land-related transactions, enterprises or using some covert means to deliberately evade taxes or fail to pay taxes due to financial officers’ ignorance of tax policies. At present, there are some problems in property tax and urban land use tax in the collection of tax sources, the determination of the taxpaying subject and tax base, and the collection and management of tax revenue, which easily leads to unfair tax burden, causing misunderstandings and dissatisfaction among taxpayers and affecting the collection and administration of tax authorities Quality and Taxpayers Honesty and Tax Consciousness. In this regard, I propose to carry out “two taxes”