加强源泉扣缴税务执法的思考

源泉扣缴是我国现阶段税款征收的重要方式之一,这种征收方式在加强税收源泉控制、提高税收征管效率、保证税款及时足额入库等方面发挥着举足轻重的作用。然而,由于税务执法中存在征管手段落后、行政不作为以及对扣缴义务人的宣传辅导不到位等问题,源泉扣缴并未完全实现其制度功能。因此,在征管实践中应通过加强扣缴义务人管理、加大税务稽查力度、强化税法宣传以及提高信息化水平等措施,更好地发挥源泉扣缴制度的功能。

Tax Withholding At Source on Interest of Law Enforcement andthe Reality of Operational

Withholding at source is one of the important tax collection techniques at present in China,which plays an important role in controlling tax source,improving the efficiency of taxation,and ensuring the tax revenue be transferred to the exchequer in time and full amount.However,tax collection and enforcement of existing backward,the executive is not as well as guidance,withholding of information is not in place and so on,withholding at source not fully realize its institutional function.the author suggests t...