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(一) 当前,税务部门以及理论界有不少同志都把促产增收作为税收征管工作的一部分,把促、查、管、收四项工作看成是税收工作的主体。如果我们深入研究促产工作的实质,就不难看到促产与征管是两项不同的工作。主要表现有两个方面: 其一,用系统论观点来分析,税收管理是一个总系统,它是由相互联系、相互作用的各个子系统组成。这些子系统主要有:反映税收分配关系的税制结构,实现税收分配关系的征管制度,管理税收分配关系的税收计会统等等。实现税收分配关系的征管制度由纳税登记、
(1) At present, many taxation departments and theorists in the theory circle regard promoting production and income as part of their work of tax collection and administration and regard the four tasks of promotion, inspection, control and collection as the subjects of taxation work. If we study the essence of pro-production work in depth, it is not hard to see that pro-production and collection management are two different tasks. The main performance in two aspects: First, the system theory point of view to analyze, tax management is a total system, which is interconnected and interacting subsystems. These subsystems are mainly: the tax structure reflects the distribution of tax revenue, tax collection and management system to achieve the relationship between the tax administration to manage the relationship between taxation system and so on. Tax collection system to achieve the collection and management by the tax registration,