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随着新税制的实施及税制改革的不断深化,税收工作中出现了许多新情况、新问题,尤其是影响税收工作的外部不利因素,也呈日趋蔓延之势,给税务机关依法征税工作造成了很大难度.现就影响税收工作的外部环境及如何净化和治理,谈点粗浅看法.一、影响税收工作外部环境的不利因素(一)政府干预税收行为实行新的分税制财政体制后,明确了中央和地方的事权,确定了按收入归属划分税收管理权限的制度,充分调动了中央和地方管理税收的积极性,特别是地方政府生财理财、发展经济的积极性,给税务机关的税收征管工作提供了很大方便,促进了征管水平的提高.但同时,实行“分灶吃饭”的财政管理体制后,也给一些地方政府干预税务机关依法征税提供了便利条件.主要表现在:
With the implementation of the new tax system and the continuous deepening of the tax reform, many new situations and new problems have emerged in the work of tax collection, especially the external unfavorable factors affecting the taxation work, which have also become increasingly spread. This has caused tax authorities to levy taxes according to law A great deal of difficulty.At present, affect the tax work of the external environment and how to purify and governance, to talk about a superficial view .. First, the unfavorable factors affecting the external environment of tax work (a) the government intervention in the tax behavior of the new tax-sharing financial system, the clear The central and local powers to determine the tax ownership of revenue attribution of the system, fully mobilize the enthusiasm of the central and local management of tax revenue, especially the local government financial management, the development of economic enthusiasm for the tax authorities to provide tax collection work A great convenience to promote the improvement of the level of collection and management.But at the same time, the implementation of the “split-kitchen” financial management system, but also to some local governments to intervene tax authorities tax levy provides a convenient condition, mainly in: