| 国、地税机构合并:税收征管的现实选择 |
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| 引用本文： | 王荣.国、地税机构合并:税收征管的现实选择[J].山东工商学院学报,2005,19(3):21-24. |
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| 作者姓名： | 王荣 |
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| 作者单位： | 廊坊市地方税务局,河北,廊坊,065000 |
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| 摘 要： | 国、地税机构分设对于组织税收收入,进行宏观调控,促进市场经济体系培育发挥了重要作用,但也存在着征管效率低、征税成本高、难以规范执法等弊端。目前实行机构合并的条件已经成熟,应从节约税收成本、完善转移支付制度、规范税收权力运作等方面入手操作。
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| 关 键 词： | 国税 地税 机构合并 税收征管 |
| 文章编号： | 1672-5956(2005)03-0021-04 |
| 修稿时间： | 2004年12月6日 |
Combination of the State & Local Tax Bureau: The Tax Administration's Actual Choice |
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| WANG Rong.Combination of the State & Local Tax Bureau: The Tax Administration''''s Actual Choice[J].Journal of Shandong Institute of Business and Technology,2005,19(3):21-24. |
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| Authors: | WANG Rong |
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| Abstract: | The division of local tax and state tax has the significant effect on organizing tax income, carrying out the macro-control and promoting the cultivation of market economic system, but it has disadvantages such as inefficient tax administration, high-cost tax collection and difficulties to standardize the execution of tax law etc. Now it's the best time to carry out the combination. We should implement this by saving tax-cost, improving the payment transfer system and standardizing the power operation and so on. |
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| Keywords: | state tax local tax institution merger collection and administration of tax |
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