新时期税收征管与精细服务研究——以陕西省税务局“税务管家”服务为例

税收是国家治理的基础和重要支柱,在社会经济生活中发挥着巨大的作用。新时期税收征管提出税费服务更精细,从无差别服务向精细化、智能化、个性化服务转变,持续提升纳税人缴费人获得感。鉴于此,以陕西省税务局“税务管家”服务为例,针对服务中还存在的相关人员服务理念不足、税务专业人才稀少、信息技术服务应用较低、考核评价制度不尽完善等问题,提出相应对策建议,以提升税收征管效率与纳税遵从度。

Analysis and comparison of business income tax treatment of enterprise merger

In this paper, combined with the ＂Enterprise Accounting Standards No. eighteenth issued -- income tax＂ and ＂Enterprise Accounting Standards No. twentieth＂ -- the merger of enterprises and the State Administration of Taxation on enterprise merger business related income tax provisions of the problem of enterprise income tax, from the perspective that enterprise merger accounting is divided into the same control and the different control corresponds to the general tax treatment and special tax treatment, I compare the process of enterprises under different circumstances of income tax with an example.