对税收征管模式实现途径的探讨

随着社会主义市场经济的发展和我国加入WTO,特别是新《税收征管法》及其实施细则的颁布施行,税收征管的经济和法律环境都发生了深刻的变化,迫切需要建立一个与之相适应的、统一高效的税收征管机制,实现全球经济一体化。从5个方面对现代化的税收征管模式的实现途径进行了探讨。

Probe into the Paths of Implementing the Tax Collection and Administration Mode

Along with the development of the socialist market economy and the WTO entry of our country,especially the issuing for enforcement of the and the detailed rules and regulations for its implementation,both the economic and legal environment for the tax collection and administration have been changed deeply,which is in urgent need of establishing a unified and high-effective tax collection and administration system that adapts to these changes and realizing the global economic integration.From five aspects,this paper probes into the paths of implementing the tax collection and administration mode.