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1993年12月,国务院批准国家税务总局从1994年1月1日起施行的《工商税制改革实施方案》,提出了“加速推进税收征管计算机化的进程”的要求。 随着新税制的推行,税收工作要适应社会主义市场经济体制的要求,充分发挥其组织收入和调节经济的职能,仅有一套好的税制是不够的,还必须要有一个科学、严密、有效的税收征管体系与之相配套并予以保障。《方案》中总结了各地税务机关几年来摸索和创造的很多好的经验和做法,也吸收和借鉴其他国家的成功经验,税收征管改革的主要内容,概括起来有五条:
In December 1993, the State Council approved the “Implementation Plan for the Reform of Industrial and Commercial Taxation System” implemented by the State Administration of Taxation on January 1, 1994 and put forward the requirement of “accelerating the progress of computerization of tax collection and administration.” With the implementation of the new tax system, tax work must meet the requirements of the socialist market economic system, give full play to its organizational income and the function of economic regulation. Only a good tax system is not enough, and a scientific, rigorous and effective The tax collection and management system to be matched and be protected. The Plan summarizes many good experiences and practices learned and created by the tax authorities over the past few years and also absorbs and draws on the successful experiences of other countries. The main contents of the tax collection and reform include: