税收征管的立法完善及其现实意义

Legislative Perfection and Practical Significance of Tax Collection

税收征管是保障国家税收工作顺利进行的重要手段 ,新修订的《中华人民共和国税收征收管理法》对税收征管过程中出现的新问题做出了更加细致的规定 ,弥补了过去税收征管工作中立法不完善、操作性差的缺点 ,通过加强税务机关服务职能、推广计算机的使用 ,与国防惯例相接轨 ,为我国加入WTO消除了税收征管领域的障碍。

Collection and adrninistration of tax is important means to complete national task of tax.The amended law of People's Republic of China on the Administration of Tax Collection promulgates provisions in detail about the new problems arisen in the process of administration of tax collection,remedy defect existing in the past tax collection.