试论税收征管目标

On the Target of Collection and Management in Taxation

税收征管目标既包括正确执行税法的目标 ,又包括促进纳税人依法纳税的目标。结合我国的税收征管实践 ,建议着重解决 :正确处理税收征管目标与税收目标的关系 ;正确执行税法与促进纳税人依法纳税的统一 ;税收征管目标实现过程中矛盾的协调 ;

The target of the collection and management in taxation either includes the target of the correct tax law or the one of improving the taxpayers to pay their tax.Some suggestions are made according to the practice of our collection and management in taxation:Correctly handling the relationship between the target of collection and management in taxation and the one of tax;correctly carrying out the tax law and promoting the taxpayers to pay their tax;regulating the contradictions during realizing the target of collection and management in taxation,and regulating the tax system and collection and management in taxation.