摘要
2023年,世界银行以B-ready评估指标全面取代营商环境评估指标,其“纳税”一级指标的内涵在继承营商环境评估指标的基础上,进行了较大幅度革新。为应对“税收政策法规的质量”“税收管理部门的服务水平”“实践中的纳税便利度”等二级指标的评估,我国要全面落实税收法定原则的要求,充分运用税收征管系统平台,强化数据共享与利用,修改税收征缴争议处理的“双重前置”程序,提升税收管理的服务水平与税收征管的效率。同时,要继续深化落实“减税降费”政策,采取多样化的税务举措助力纳税人纾困,并优化税收征管流程。
In 2023,the World Bank comprehensively replaced the business environment assessment index with B-ready assessment index,in which the connotation of its “taxation” level index has been greatly reformed on the basis of inheriting the business environment assessment index.In order to respond to the evaluation of secondary indicators such as “the quality of tax policies and regulations”,“the service level of tax administration departments” and “the convenience of tax payment in practice”,China should fully implement the requirements of the principle of tax legality,make full use of the tax collection and management system platform,strengthen data sharing and utilization,modify the “double front-loading” procedure of tax collection and payment dispute handling,and improve the service level of tax administration and the efficiency of tax collection and administration.At the same time,it is necessary to continue to deepen the implementation of the “tax and fee reduction” policy,take diversified tax measures to provide financial relief for taxpayers,and optimize the tax collection and administration process.
作者
贾淑东
JIA Shudong(Hebei Hou Zheng Law Office,Shijiazhuang 050000,China)
出处
《经济论坛》
2024年第7期125-132,共8页
Economic Forum
关键词
纳税
税收征管
税收负担
Tax payment
Tax collection and administration
Tax burden.
