1994年1月1日,分税制正式登上了中国的经济舞台,这是我国税收体制建设史上的一个重要里程碑。新税制全面实施迄今已有两载,我国工商税制改革总体运行平稳,取得了初步成功。今后税收工作的重点是加大征管改革力度,加快建立科学、严密的税收征管体系。征管改革是继工商税制改革后又一重大改革,其意义和影响将不逊于税制本身的改革。税收征管改革的核心任务是建立一个以纳税申报制度和优化服务为基点,计算机联网为依托,集中征管、重点稽查为主要内容的税收征管新格局。以纳税申报和优化服务为基础,是指一方面要求纳税人自行或委托中介机构通过直接报送、邮寄、电传等形式,及时、准确地申报纳税;一方面要求税务机关及时公布和正确解答税收法规和规章制度,简化、规范办税程序,为纳税人提供高效优质服务。以计算机网络为依托,是指要把先进的计算机管理手段应用于税收征管的全过程,逐步代替传统的手工操作,并加快向计算机联网的方向发展。集中征收,是指在城市和城镇建立办税大厅,实行税务宣传与咨询、税务登记、票证发售、纳税申报、税款入库、资料储存等一条龙作业与服务;在农村则应采取以经济区划建立中心税务所(征收分局)并辅以若干定期 On January 1, 1994, the tax sharing system officially boarded the economic stage of China. This is an important milestone in the history of tax system construction in our country. The new tax system has been fully implemented so far for two years. The overall reform of the industrial and commercial tax system in our country has been stable and achieved initial success. The focus of taxation work in the future is to intensify the reform of tax collection and administration and speed up the establishment of a scientific and strict tax collection and administration system. Tax collection and administration reform is another major reform after the reform of the industrial and commercial tax system, and its significance and impact will be no less inferior to that of the tax system itself. The core task of the reform of tax collection and administration is to establish a new pattern of tax collection and administration based on the system of tax declaration and the optimization of services as the basis and the computer network as the basis for centralized and key inspections. To tax returns and optimization of services as a basis, on the one hand requires taxpayers on their own or commissioned by intermediaries through direct reporting, mailing, fax and other forms of timely and accurate declaration of tax; on the one hand require the tax authorities to promptly publish and correct answer Tax laws and regulations and rules and regulations to simplify and standardize tax procedures for taxpayers to provide efficient and quality services. To rely on computer networks, refers to the advanced computer management tools should be applied to the entire process of tax collection and management, and gradually replace the traditional manual operation, and accelerate the direction of the development of computer networking. Centralized collection refers to the establishment of taxation halls in cities and towns, the implementation of tax information and advice, tax registration, ticket sales, tax returns, tax storage, data storage and other train operations and services in rural areas should be taken to the economy Zoning established tax center (collection Branch), supplemented by a number of regular