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随着我国社会经济的发展,我国在财政税政上的制度和体系构建逐渐暴露出一些问题,做到税政与征管的分离,让财政部门来管理税收,税务部门管理税收的征缴,让税收政策的立法权和执法权分离,构建权力制约和制度制约的财政管理体制已经成为当前我国社会经济发展和社会主义市场经济发展的必然要求。新形势下,提高地方财政税政的管理效能意义重大,强化地方财政税政管理工作的职能,发挥应有的作用已经是形势所迫。本文中,笔者结合自身的实际情况,探究了强化地方财政税政管理的相关问题,希望能促进我国地方财政税政管理的质量与水平。
With the development of our country’s social economy, our country gradually exposed some problems in the system of fiscal and tax administration and system construction, so as to separate the tax administration from the collection and administration, let the finance department manage the collection of the tax revenue and tax administration, and let the tax policy The separation of legislative power and law enforcement power and the establishment of a fiscal management system with power constraints and institutional constraints have become the inevitable demands of the current social and economic development of our country and the development of the socialist market economy. Under the new situation, it is of great significance to improve the management efficiency of local fiscal and tax administrations. To strengthen the functions of local fiscal and tax administration work and to exert its due role is now the situation. In this article, the author combined with its own actual situation, explored the strengthening of local fiscal and tax administration related issues, hoping to promote China’s local fiscal and tax administration quality and level.