论中小型企业税收管理的简化

On Simplifying Tax Administration for the Small and Medium Enterprises

近年来,为提高纳税服务水平,税收管理机构不断探索新的纳税服务方式,完善各项纳税服务制度。中小企业由于建帐建制难而与税收征纳中要求的查账征收存在冲突,建立完善的税收征管制度成了当务之急。

In recent years,tax administration services has continually explored new methods of taxes service in order to improve the tax service level and the tax-service system.There existence conflict for small and medium-sized enterprises between establishing accounts and the tax collection for the account.It is urgent affairs to establish a relational tax administration system.