加快建立和完善我国现代税收征管制度

Speed up the Establishment and Improvement of China's Modern Tax Collection and Management System

税收征管则是国家税收的关键环节,尤其是近年来我国社会经济飞速发展,在全面深化改革的关键时期,税收征管更是摆在我国广大税收工作者面前的一项艰巨任务,加快建立和完善与时代发展相适应的现代税收征管制度显得尤为重要。本文从税收征管制度的基本要素及概念着手,在分析制约我国税收征管制度发展与完善的因素的基础之上,简要探讨了我国现代税收征管制度建立和完善的有效途径,期望能够对我国现代税收征管制度的发展、建立以及完善有所贡献。

Tax collection and management is the key link of national revenue, especially in recent years, China's rapid social and economic the development in the critical period of deepening reform, tax collection and management is an arduous task in front of the tax workers in our country, accelerating the modern tax collection system to establish and perfect and adapt to era development is particularly important. This article from the basic elements of the tax collection and administration system and concepts, based on the analysis of restricting the development of our tax system and perfect factors, briefly discusses the effective ways of establishing a modern tax administration system and improve, is expected to contribute to China's modern tax system establishment and development, improvement.