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文章认为在下一步深化税收征管改革中要克服一些倾向性的问题,如防止把不成熟的理论设想急于付诸实践;防止片面追求税收征管模式的统一化;防止过分强调内部职权的相互制衡;防止用扩张税收征管成本换取税收征管效率;防止不顾客观条件的限制盲目推进信息化。最后对深化税收征管改革的基本取向提出参考性意见。
The article believes that in the next step of deepening the reform of tax collection and administration, some tendentious issues should be overcome, such as preventing the immature theory from being eager to be put into practice; preventing the one-sided pursuit of the unification of tax collection and administration; preventing over-emphasis on the checks and balances of internal authority; preventing With the expansion of tax collection and management costs in exchange for tax collection efficiency; to prevent blindly promote information technology regardless of the objective conditions of the restrictions. Finally, it puts forward some suggestions for deepening the basic orientation of the reform of tax collection and administration.