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税收环境有外部环境和内部环境两种。一个地方良好的外部税收环境和氛围在一定程度上反映了它的内在环境,而内在环境的优劣常常表现在征收部门和纳税人之间、税收机关和政府之间以及税务部门与税收有关联的各个部门之间的一系列关系的正常处理和维系上面。随着经济建设步伐的进一步加快,税收任务也在逐年递增,依法治税、规范化管理的任务进一步加大,征纳矛盾也进一步突出,优化税收环境也就成为我们做好税收工作的重要基础,是促进整个社会经济发展的必要前提。
Tax environment has two kinds of external environment and internal environment. A good local external tax environment and atmosphere to some extent reflects its internal environment, and the pros and cons of the internal environment is often manifested in the collection department and the taxpayers, tax authorities and government departments and the tax department and tax related The normal handling and maintenance of a series of relationships between various departments above. As the pace of economic construction accelerates further, tax tasks are also increasing year by year. The task of tax administration and standard management according to law is further intensified and the contradiction between taxation and taxation is further highlighted. Optimizing the tax environment has also become an important foundation for our tax work. It is an essential prerequisite for promoting the entire social and economic development.