税收征收管理

地方各级人民政府应当加强对本行政区域内税收征收管理工作的领导，支持税务机关依法执行职务，完成税收征收任务。

The local people 's governments at various levels shall strengthen their leadership in the administration of tax collection within their jurisdictions and support the tax authorities in carrying out their duties and accomplishing their tasks of tax collection in accordance with the law .

我国新《中华人民共和国税收征收管理法》在《中华人民共和国合同法》的基础上，规定了税收代位权制度，目的是为了保障国家税款不致流失、确保国家税收收入足额入库。

The right of tax subrogation system has been regulated in the new Law of the People 's Republic of China on the Administration of Tax Collection , which based in Contract Law of the People 's Republic of China .

税收征收管理进入了电子办公的时代。

Tax collection and management has been in an age of electronic office .

税收征收管理中的博弈分析

The game theory analysis on revenue and collection management

山东省农业税收征收管理系统设计

The design of Shandong agriculture revenue impose management system

论税收征收管理技术创新

Technique Innovation on the Tax Revenue Imposition Management

税源管理是税收征收管理的一项经常性、长期性重要的基础工作。

Sources management is the tax levy a regular , long-term basis for important work .

在税收征收管理过程中，征税方和纳税方的信息不对称给税收征收管理带来一定负面影响。

The asymmetric information of both collect tax and pay tax brings negative influence for taxation administration .

我国《税收征收管理法》明文规定了税收优先权制度。

China 's " Tax Collection and Administration Law " has expressly provided for tax priority system .

其次，企业纳税风险管理有利于降低税收征收管理成本，提高效率。

Second , the enterprise tax risk management helps reduce tax collection and administration costs and improve efficiency .

随后，分析税收征收管理成本的构成，并从不同角度对其进行分类。

And then , it analyses the composition of tax collection and administration cost and classifies it from different views .

三是征税公平即管理性公平，指税收征收管理上的公平；

3 , tax collection equitableness , namely management equitableness , referring to the equitableness in the management of tax collection ;

税收征收管理工作的好坏，直接关系到税收职能作用的充分发挥。

The quality of the management of tax collection , tax revenue is directly related to the functional role into full play .

因此，研究我国的税收征收管理成本具有重要的理论意义和现实价值，同时也是提高税收征收管理效率的迫切任务。

Therefore , it has important theoretical significance and practical value to research on the tax collection and administration cost in China .

通过对税务管理员制度的深入理解和运用，可以提高税收征收管理工作科学化、法制化和规范化水平。

Deep understanding and application of the tax collectors system can improve the levels of scientific , legal , and standardized tax management .

针对《中国税收征收管理信息系统》的特点，开发设计了税收业务操作管理系统；

According to the feature of the China Tax Administration Information System , the operating administration system based on the model of three layer construction is explained .

控制税收征收管理成本，从而提高税收征收管理效率是近年来税收精细化管理的要求。

Controlling the tax collection and administration cost , so that to improve the tax collection and administration efficiency is the requirement of tax meticulous administration recently .

国家对外商投资企业出口货物税收征收管理办法已开始全部实行出口退税。

The policy of export rebate will be completely carried out in the tax collection administration to the export goods of the full foreign owned enterprises in China .

税务机关的主要职责是维持正常的税收征收管理秩序，依法足额征收税款，以确保国家的财政收入。因此，对破坏税收征收管理秩序的行为，税务机关具有依法实施行政处罚的职权与职责。

Main duties of tax authorities are to maintain normal order for tax collection and administration and collect the tax in full to guarantee financial revenue of the nation .

前款所称基层税务机关是指直接面向纳税人、负责税收征收管理的税务机关；

A grassroots taxation organ as mentioned in the preceding Paragraph refers to a taxation organ that directly contacts taxpayers and is responsible for the tax collection and administration ;

在提出控制我国税收征收管理成本的具体建议之前，该部分指出了在控制成本时应注意的问题。

Before putting forward the recommendations , this part points out the problems which need to be paid attention to during controlling the tax collection and administration cost in China .

该部分分别从税收征收管理部门外部和内部对影响我国税收征收管理成本的一般因素进行了理论分析。

This part makes the theoretical analysis to the general influencing factors of the tax collection and administration cost from the external and internal of the tax collection and administration department respectively .

税收征收管理成本的收益是税收征收管理的有效性，其最终目标是为了追求更高的税收征收管理效率。

The benefit of the tax collection and administration cost is the effectiveness of tax collection and administration , its final goal is to obtain the higher tax collection and administration efficiency .

在与国外的税收征收管理成本的比较方面，没有详细依据税收国情进行实证解释，仅利用已有的测算结果进行税收征收管理成本水平高低比较，结论难免片面，说服力不强。

It only compares the level of the tax collection and administration cost based on the existing calculation results , therefore , the conclusion is inevitably one-sided and lack of the convincing power .

其次，针对税务机关在建筑陶瓷行业税收征收管理方面比较简单低效的现状，提出实行分类分级税收管理。

Secondly , according to the relatively simple low current situation of tax authorities in the building ceramic industry tax collection and management , this article put forward to implement the classification of tax management .

研究现代信托所得税制，应完善与信托有关税收征收管理体制，制定科学合理的相关税种、税率、征收方法等；

On research the modern trust income tax , first , the system of tax should be improved , the kinds of tax , rates of tax , and model of tax should be formalized ;

近几年来，随着征收管理体制改革的不断深化，税源管理在税收征收管理中的地位和作用也日益凸显，并受到各级税务机关的高度重视。

In recent years , with the deepening reform for tax collecting system , the revenue department pays more attention for the tax sources management which has a high status in the management of enterprise income tax .

于是，在2000年我国的税收征收管理法的修改过程中，税务机关急欲扩大权力的思想就与立法者关注权利保障状况的思想发生了碰撞，导致该法的修订草案未能通过。

Thus , in 2000 during the revision of tax collecting law , the tax department urged to enlarge their rights while the legislators concentrated on improving the condition of right assurance , which made the revised protocol a failure .

税收征收管理模式是税收征管体系的特殊规范形式，它贯穿于从纳税义务产生到税款入库的全过程，是税收管理的重要组成部分。

Tax collection and management mode is the special standard form of tax collection and management system , it runs through the whole process from tax obligation generated to the treasury tax as an important part of the tax management .

该部分阐述了本文选题的背景、研究的理论意义和实践价值，并对国内外学者有关税收征收管理成本的观点及论述做了系统综述。

This part describes the background of this paper , the theoretical significance and practical value of the research , and it reviews the views and discussion systematically on the tax collection and administration cost of scholars at home and abroad .