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发挥新税制的最大效能,向税收管理要效益,这是我国税收工作面临的一项长期重要任务。 税收是国家参与社会产品分配的特殊形式,税收分配过程涉及国家与各方面利益,为了实现对这一分配过程的有效组织,充分发挥税收的聚财功能和调节功能,国家就要实施税务管理活动。税务管理是国家及其税务机关,依据客观经济规律和税收分配特点,对税收分配全过程进行决策、计划、组织、监督和协调,以保证税收职能得以实现的一种管理活动。税务管理作为一种管理活动,其实质是在税收分配过程中妥善处理各种利益关系。以保证税收分配活动有序进行。 一、强化税务管理的必要性 (一)强化税务管理是实现税收职能作用的客观要求 税收具有筹集财政资金、调节社会经济运行以及监督管理的职能,在社会主义市场经济中,税收职能作用主要体现在组织财政收入,国家对经济活动的客观调控等方面。因此如何最大限度地全面实现税收职能已成为国家面临的重要问题。国家一方面要制定符合实际经济状况的税收政策、法令、制度,另一方面要通过强化税
To exert the maximum effectiveness of the new tax system and to make effective tax management, is a long-term important task facing our tax work. Taxation is a special form of state participation in the distribution of social products. The process of tax distribution involves the interests of the state and all parties. In order to effectively organize the process of distribution and give full play to the wealth collecting and regulating functions of tax revenue, the state should implement tax management activities . Tax administration is a kind of management activity that the state and its tax authorities make decisions, plans, organizes, supervises and coordinates the whole process of tax distribution according to the objective economic rules and tax distribution features so as to ensure the realization of the tax function. Tax management as a management activity, its essence is to properly handle various types of interests in tax distribution process. In order to ensure the orderly distribution of tax revenue. First, the need to strengthen tax management (A) to strengthen tax management is to achieve the objective role of tax functions Tax revenue with the financial resources to mobilize, regulate social and economic functioning and supervision and management functions in the socialist market economy, the role of the tax function is mainly reflected In the organization of financial revenue, the state’s objective control of economic activities and so on. Therefore, how to maximize the full realization of taxation functions has become an important issue facing the country. On the one hand, the state must formulate tax policies, decrees and regulations that conform to the actual economic conditions and, on the other hand,