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深圳经济特区伴随着社会主义市场经济体制的确立,深圳市国家税务局在改进税收征收管理上作了大量有益的尝试,为我国税收征管模式的演进提供了借鉴。一、深圳国税的税收征管改革实践(一)1996年1月1日,深圳市国家税务局以属地征收和实行税务登记、税款征收、税务稽查三大系列管理相互分离为主要内容的税收征管改革。这次改革是在我国税制结构既已确立、分税制财政体制初步形成、市场经济体制日趋
With the establishment of the socialist market economic system in Shenzhen Special Economic Zone, Shenzhen State Administration of Taxation has made a number of useful attempts to improve the administration of tax collection and has provided reference for the evolution of tax collection and administration in China. I. Reform of Tax Collection and Administration in Shenzhen National Tax (1) On January 1, 1996, the State Administration of Taxation of Shenzhen collected and practiced tax collection and administration of tax collection, tax collection and tax inspection as the main contents of the three major series of management reform. This reform is in our tax structure has been established, the tax system of the initial formation of the financial system, market economy increasingly