进一步深化税收征管改革 推进《税收征管法》修订

Deepening the Reform of Tax Collection and Administration and Speeding up the Amendment of Tax Collection and Administration Law

本文根据《关于进一步深化税收征管改革方案》(下简称《方案》)的有关内容,提出《税收征管法》修订的目标、内容和步骤、税收征管基本程序、完善纳税人权利义务体系、强化信息报送、交流、推行风险管理导向等内容。

Based on the Scheme about Further Deepening the Reform of Tax Collection and Administra- tion （hereinafter refers to as ＇the Scheme＇）, this paper makes some detailed research on the Law of Tax Collec- tion and Administration concerning target, content and steps of amending, the foundation process of tax collection, perfecting the rights and obligations system for taxpayers, optimizing the exchanges of tax information, enforcing the guidance of risk management and etc.