论选择税收征管模式的原则

The Principle of Choosing the Mode of Tax Collection and Management

新的征管模式实现了纳税人自行申报、普遍设立办税大厅、形成税务稽查体系、电子计算机得到广泛应用、初步建立了税务代理组织体系，但依然存在不尽人意之处。因此，改革要从我国国情出发，建立与流转税为主体税制结构相适应的征管模式，以最小的征税成本和纳税人奉行成本，形成能全面、准确、及时获得信息的渠道，以便利纳税人的方式方法，使税收制度与实际运行结果尽可能一致。

The new model of tax collection and management has realized the taxes assessed by tax payers' report, a system of tax audit, an extensive use of electronic computers and an organizationalsystem of the tax agency. But this is not good enough. Reform should be carried out in accordancewith our own conditions, that is, a pattern of tax collection and management which associatesturnover tax as its main body should be set up and a channel of getting overall and accurate information should be formed by minor cost of taxation in order that tax system is consistent with theactual results.