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近年来,社会综合治税工作作为现行税收征管模式的补充和延伸,在堵塞税收流失漏洞,促进财政收入增长等方面发挥了重要作用。但随着经济的快速发展,税源结构和征税环境发生了深刻变化,税源多样性、流动性、隐蔽性的特点更加明显,仅仅依靠财税部门很难把应有的税收征管到位。这在客观上要求各级各部门必须进一步深化社会综合治税,创新税收征管机制。结合财税工作实际,分析当前工作存在的问题,提出了一些完善措施,旨在提高全县社会综合治税管理水平,促进税收应收尽收。
In recent years, the comprehensive social tax administration as a supplement and extension of the current tax collection and management model has played an important role in blocking the loopholes in tax revenue and promoting the growth of fiscal revenue. However, with the rapid economic development, profound changes have taken place in the tax source structure and the taxation environment, and the features of tax source diversity, liquidity and concealment have become more obvious. It is very difficult to rely on the fiscal and taxation departments to collect due tax revenues properly. This objectively requires that departments at all levels must further deepen the comprehensive social tax administration and innovate the tax collection and administration mechanism. Combined with the actual work of taxation and taxation, the paper analyzes the problems existing in current work and puts forward some perfecting measures aimed at improving the comprehensive management of taxation in the whole county and promoting the collection of tax revenues.