论文部分内容阅读
深圳市税务局为了加强税务机关的廉政建设,增加税收工作透明度,便于社会和群众的监督,从今年三月份开始实行十项公开办税制度:(1)、各级税务机构、负责人的工作分工、工作职责、工作权限公开;(2)、申请办理税务登记和购买、印制发票的手续、程序、办法公开:(3)、各项税收政策、法规及税收办法公开;(4)、各项税收政策期限、手续公开;(5)、减免税的原则、对象、条件公开;(6)、申请减免税和出口产品退税的手续、程序和审批权限公开;(7)、对“双定”纳税户的纳税定额公开;(8)、对偷、漏、抗税和拖欠税款以及违反发票管理等税务违章的处罚规定、处罚标准公开;(9)、税务人员的工作纪律和对严重违法违纪税务人员的处理结果公开;(10)、市局及各分局、县局、
In order to strengthen the building of a clean government of the tax authorities, increase the transparency of taxation work and facilitate the supervision of the society and the masses, the Shenzhen Municipal Taxation Bureau has implemented 10 public taxation systems since March this year: (1) The work of tax agencies and responsible persons at all levels (2) the procedures, methods and procedures for applying for tax registration and purchase and printing of invoices are disclosed: (3) all tax policies, laws and regulations and the taxation measures are disclosed; (4) (5) The principles, objects and conditions for tax reduction and exemption shall be disclosed; (6) The procedures, procedures and examination and approval authority for applying for the tax relief and exemption for export products and the examination and approval authority are disclosed; (7) (8) The standard of penalties for the tax penalties of stealing, leakage, tax and delinquency tax and violation of tax regulations such as the management of invoices shall be disclosed; (9) The discipline of the tax officers and the penalties for serious (10) The municipal bureaus and branches, county bureaus, county bureaus,