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随着社会法制化进程的推进,依法治税的不断深入,税务机关对外出具的涉税证明也越来越受到重视。在从事涉税证明的开具与管理工作的这些年里,基层税务局积累了大量经验;而随着新情况、新问题的出现,税务部门也应与时俱进,积极探索涉税证明工作的改进方向。本文以房山地税局涉税证明开具和管理工作的现状为例,探讨了涉税证明开具和管理工作中存在的问题,对改进涉税证明开具与管理工作提出了相应的建议。
With the progress of the legalization of society, the taxation by law is constantly deepening, and the tax-related tax certificates issued by the tax authorities are also receiving more and more attention. In the past years of engaging in the issuance and management of tax-related certificates, the grass-roots taxation bureau has accumulated a great deal of experience. With the advent of new situations and new problems, the tax authorities should also keep pace with the times and actively explore tax-related proof work Improve direction. This paper takes the tax bureau in Fangshan Local Taxation Bureau as an example to discuss the issue and management of the tax - related tax, and discusses some problems in the issuance and management of the tax - related tax certificate. It also puts forward some corresponding suggestions on improving the issuance and management of the tax - related tax certificate.