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Some thoughts on the tax administrator system

Author: LeiZuo From: www.yourpaper.net Posted: 2010-06-18 00:45:29 Read:
[Paper Keywords] tax administrator, tax collection and management mode
[Abstract] tax administrator system (Trial) "provides a basis for the responsibility of the local tax authorities to standardize the tax administrator, the tax administrator pushed to the forefront of the tax administrator of the tax administration system specifically to deal with the tax member the inheritance and development of the system, but its essentially different. Through in-depth understanding and application of the tax administrator system, improve tax collection and management of scientific, legal system and the level of standardization.
In March 2005, the Administration of Taxation issued a "system of tax administrator (Trial)", the tax administrator system officially went to the front desk of the tax administration. The tax administrator system was the new historical period to comprehensively strengthen tax collection and scientific, legalization and standardization an important element and an important measure is the key Xin, strengthen tax administration. This paper History, run on the Status of historical development from the tax administrator system point of view, the system put forward constructive thinking.
, The historical evolution of the tax administrator
Reference to the tax administrator, inevitably reminiscent of taxes to deal with members. The two are the same strain of origin, but more of a sublation of the former on the latter.
1. Collection and management mode and tax staff responsible for managing a home, the tax system, set levy, pipe, check-in-one "system
Early days, undone, the construction of the new China did not need a lot of financial support, in accordance with the "National Tax Policy implementation to the" spirit, our policy is a tax staff responsible for managing the system, collection and management model can be summarized as "one to households, the tax system, set levy, pipe, check-in-one ", reflects the convenience, savings, economic principles, gathered within a short time to ask a lot of financial resources, has played a strong role in promoting the appropriate socialist economic construction, in the collection and management mode, the system of tax to deal with members: S & P staff responsible for managing the nature of the the taxpayers lots sub-regional or industry, the establishment of the taxpayer's letter Kai, on-chip, the taxpayers of the tax levy, management and inspection. But also counseling staff responsible for managing the enterprises to strengthen accounting, production and operation of industry, to strengthen ties with relevant departments, the business community tax consultation, enterprises, Ik nature, simple, a limited number of the taxpayer, the taxpayer's tax simple to comply with the high degeneracy of the national tax system, tax regulations, the tax system of staff responsible for managing the sources of tax revenue Fourie effective, efficient levy (Wyatt), saving the cost of taxation is a good choice to adapt the background; another aspects. Tax staff responsible for managing system the tax classification point of view, co-care tax network construction did not, said source monitoring methods and a simple tax Crimson economic thought has provided valuable experience for the later development of tax revenue management system.
2. Collection and management mode with the tax administration to report and pay taxes and optimization services, relying on a computer network, centralized collection of focus inspection, strengthen management "With the further deepening of the reform of the socialist economic system and civil legal concept step by step to strengthen tax the shortcomings of the staff responsible for managing the abuse of power, extensive management of the rule of law, fair and civilized, efficient tax principles more and more conflict, "a home, the tax system, set levy, pipe, check-in-one" collection and management mode step-by-step exposed. Gradually put in place with the 1994 tax reform, I997, to report and pay taxes and optimization services based on the trust of a computer network, centralized collection, the key inspection "new collection and management mode replaces the old collection and management, tax administration tube households "changes to" steward "for a long time," to deal with members disappeared from view, some places, such as Wuxi, according to local actual situation, some to explore, the implementation of the tax auditors system or a similar system, the center of gravity of the tax administration is transferred to the outside run enterprise at home watching the report.
August 2004 the State Administration of Taxation on further strengthening tax collection and management work in views "original" to declare the tax and optimization services based, relying on a computer network, centralized collection, focusing on inspection "add a little" enhanced management, and formally proposed to establish and improve the system of tax administrator. Since then, the tax administrator to replace the original system the tax staff responsible for managing the system debut.
Comparative analysis of the tax administrator system and tax staff responsible for managing system
1. The tax administrator system staff responsible for managing the traditional tax system Sublation
The new tax administrator system is the abandoning of the staff responsible for managing the traditional tax system, embodies the principle of "redress the wrongs, play to our strengths, clear responsibilities, to raise the level" and "scientific and meticulous management requirements for solving dilute the responsibility of lax management, strengthen the management of tax sources will play a very important role.
First-line management principle Sublation. The tax administrator system (Trial) "provides that:" The tax administrator system is the tax authorities in accordance with the needs of the tax administration, clear job responsibilities, implementation of management responsibilities to regulate the behavior of tax officials, sources of revenue management, optimizing the basis of the tax services system the tax administrator system. melancholy follow the arms households steward, management and service combination, territorial management and classification management principle of combining heavy tube light household steward, "On the one hand, the staff responsible for managing system , heavy tube light service defect has been corrected, on the other hand, the staff responsible for managing system belly classified pipe deleted, the TRAS the advantages carry forward.
Work duties Sublation. The tax administrator system will levy tube, check the decomposition of functions, duties TRAS administration, as the invoice verification, tax assessment and tax services, but the tax administrator "is not directly engaged in tax collection, tax audit, approval relief slow arrived in tax rebates and illegal punishment ". Tax administrator system to play the advantages of the original system of staff responsible for managing production operations and sources of tax revenue a better understanding of and sources of revenue management specific responsibilities. 2. The essential difference between the tax administrator and tax staff responsible for managing
First made good background. The the tax administrator system is being perfected in the legal system of China's tax revenue taxes according to law of Tax Administration primary thoughts and tax basis of guidelines set up, with the gradual implementation of the tax reform and the People's Republic of China on the Administration of Tax Collection Law "and its bye-laws enacted by the substantive law and procedural law to effectively restricting the executive powers of the tax administrator and strong protection;" both inside and outside, focusing on governance, within promote "the guiding ideology for the tax administrator The system has been developed to provide thought. To ensure the same time, after years of education and publicity, the taxpayers pay taxes according to law enhanced the popularity of consciousness and self-protection awareness, tax authorities and taxpayers to establish a new type of tax levied for the external supervision of the implementation of the tax administrator, the tax administrator no longer, as the staff responsible for managing that power out of control.
Second, different economic backgrounds. Economic components diverse and complicated economic interests is an important aspect of the tax work under the new situation. The rapid expansion of the sources of tax revenue and tax sources position the complexity of the tax administrator can not, as the staff responsible for managing the tax system pipe, and there must be division of labor collaboration in order to better tax collection and administration of the tax administrator system itself is to strengthen an initiative of the sources of revenue management. At the same time, in the face of different economic stakeholders, the principle of tax fairness, efficiency and stability is very important, not only to the tax administrator Tax Service in accordance with the law, to achieve substantive law on fair efficiency and stability, but also in the performance of their procedural fairness efficiency and stability, correctly handle the relationship between the parties, to coordinate the interests of all parties.
Third, the technical background. Previously, as long as the staff responsible for managing with a few cards, a pen will be able to collect all the information of the taxpayer, the collation of information sources of revenue also mostly by hand to complete, and now it is almost impossible. Extensive use of information technology and network technology, the tax administrator from the operation of a large number of repetitive manual freed, resource sharing, data analysis, improve the management level and efficiency of the tax administrator, making the "scientific and meticulous management possible .
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