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自1988年税收征管改革在全国各地推开以来,以征收、管理、检查相分离为主要特征的税收征管新机制已经运行两年多了,改革的实践证明,征管改革在以法治税,内防腐败,外反偷漏,加强控管等方面都取得了较好的成绩,对保证国家财政收入,调节国家预算平衡起到了较好的作用。同时,实践中也暴露出征管新机制存在的一些问题,直接或间接地阻碍了新机制整体功能的充分发挥,影响了征管改革的进一步深化,必须及时研究解决。一是工作环节增多,衔接工作滞后。三分离后,原来的征管查集于一人征管改变为按不同职能分属三人共管,这样一方面形成了相互制约,另一方面也增加了两个工作环节,如何使环节之间能协调运转,是保证整个系统工作顺利进行的重要前提。从目前情况看来,衔接工作是征管改革中的一个最薄弱的环节,主要表现在现有职能科室中缺乏一个权威监督机构,而只有协调职能,许多问题发生之后,往往是“调而不协”,问题无法解决,以致于影响正常的工作。
Since the reform of the tax collection and administration in 1988 has been carried out in all parts of the country, the new tax collection and management mechanism featuring the major features of collection, management and inspection has been in operation for more than two years. Practice in the reform proves that tax collection reform has not been implemented in a time- Corruption, external anti-leakage and stepping up of control and control have all achieved good results and played a good role in ensuring the state revenue and adjusting the balance of the state budget. In the meantime, some problems existing in the new mechanism for tax collection and management have also been exposed in practice, which directly or indirectly impede the full development of the overall functions of the new mechanism and have affected the further deepening of the reform of tax collection and management and must be promptly studied and solved. One is the increase in work links and the lagging convergence work. After the separation of the three, the original collection and management of the collection changed from one-person collection and management to three-person co-management under different functions. On the one hand, mutual restraint was formed and on the other hand, two more work links were added, so that the links could be coordinated , Is to ensure the smooth progress of the entire system is an important prerequisite. Judging from the current situation, cohesion work is the weakest link in the reform of collection and administration. It mainly manifests in the absence of an authoritative oversight body in the existing functional departments. Only after coordinating the functions, many problems are often followed by “ ”, The problem can not be solved, so as to affect the normal work.