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。
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.
出处
《山东工商学院学报》
2005年第3期21-24,共4页
Journal of Shandong Technology and Business University
关键词
国税
地税
机构合并
税收征管
state tax
local tax
institution merger
collection and administration of tax
