reform of tax administration 中文意思是什麼
reform of tax administration
解釋
稅收征管改革- reform : vt 1 改革，改良，革新（制度、事業等）。2 矯正（品性等），使悔改；改造；改正（錯誤等）。3 救濟，救...
- of : OF ＝Old French 古法語。
- tax : n 1 稅，租稅，租款 （on; upon）。2 〈美國〉會費。3 負擔。4 （pl es） 〈英口〉收稅官。vt 1 對…抽稅...
- administration : n 1 管理，掌管，經營；〈英國〉行政，施政。2 行政機關，局[處、署]；〈A 主美〉政府。3 給與；施行。4...
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The treasury management system is a part of fiscal administration. since reform and opening policy carried out, a series of reform of finance and tax system have put emphasis on regulating the relation of distribution, but has not performed regulation on budget management system
財政國庫管理制度是整個財政管理的有機組成部分，改革開放以來，我國財稅體制進行了一系列改革，重點是調整收入分配關系，基本未對預算執行管理制度進行大的調整。 -
The appearance of the business process reengineering theory undoubtedly offered helpful reference to the reform of tax administration and collection
業務流程再造理論的出現無疑為當前的稅收征管改革提供了有益的借鑒。 -
On the basis of introducing the business process reengineering theory briefly, this thesis analyses the present problems in tax administration and collection. following the view of state general tax bureau reform and utilizing the thought of business process reengineering theory, the thesis discusses the problems of progress recombination and apparatus recombination in revenue department
本文在簡要介紹業務流程再造理論的基礎上，對當前稅收征管中存在的主要問題進行了分析，遵循國家稅務總局的征管改革思路，利用業務流程再造理論的基本思想對稅務部門的流程重組、機構重組等問題進行了思考和探討。 -
Discussion on reform of administration of tax collection with center of control and management of tax resource
試論以稅源控管為重心的稅收征管改革 -
It is necessary to strengthen the supervision and control of tax resources during the reform of tax administration
加強稅源監控既是稅收征管改革科學化、現代化的必然結果，也是進一步深化征管改革的客觀需要。 -
With the rapid development of the socialism market economy and deepening of the reform of taxation administration system, profound change of the economic base and social condition on which tax resource depends has taken place
隨著社會主義市場經濟的快速發展和稅收征管改革的日益深化，稅源所依存的經濟基礎和社會環境都在發生著深刻的變化。 -
Impact of fee - tax shift reform on transport administration authorities and measures to be taken
對運輸行業管理部門的影響及對策 -
To idiographic institution, the main causes of the debts forming are as follow : the finance rights and affair rights are digit in the process of the finance and tax system, the finance rights are up collecting, and the affairs rights are down moving, the finance gap formed in the process of the finance and tax system, the comparative economic shrink in the anaphase country reform, the finance ingathering became fewer : the political and the administration system reform is disjoint to the economic system reform, the village and town government financial action is lost echo obligation, the expenditure break through the budget, and so on, otherwise, the country financial system reform is lag, the invests are becoming bad for the country government intervention to economic field, the country government action is short of efficient criterion, cut down the centre transferring geld to the farmers and delay to carry out the legal payment ; the effective supervision to the loan is short of about national to the non - financial machine, and so on, so the debts form at last
但從根本講，還是制度的原因，是國家通過制度的安排來對利益進行重新分配，導致鄉鎮政府財政收入短缺，產生債務需求，最終形成債務。從具體的制度上看，主要有:財稅體制改革中的財權與事權的錯位，財權向上集中、事權不斷下移;農村稅費改革產生財政缺口;農村改革後期出現的經濟相對萎縮，財政收入減少;政治制度和行政管理制度改革與經濟改革脫節，鄉鎮政府財政行為失去應有的約束，導致開支突破預算等等，產生債務需求。另外，農村金融體制改革的滯后;鄉鎮政府對經濟領域的高度介入，出現經濟投資虧損;政府行為缺乏有效規范，截留老百姓的轉移支付款項、拖延履行法定支付義務;國家對非金融機構借貸行為缺乏有效監管等等，產生債務供給。 -
Further reform of tax administration : practice and experience
深圳市地方稅資局六年回顧與展望 -
On further improvement for one - stop tax services : thoughts on the practice of the reform of services in luohu tax administration branch, shenzhen local taxation bureau
深圳地稅羅湖征管分局推行管理改革的實踐與思考 -
It is shown that the target export rebate system should be established through five facets : the reform of the value - added tax ( vat ) system, the setting of the rebate rate, the unification of the administrative measure of the export rebate, the optimization of the rebate fiscal burden and the strengthen of the administration of the export rebate, which can ultimately acquire the least rebate cost and the maximum rebate benefit. to be detail, first, the existing vat system should be reformed, the vat system should be transformed from the production model to consumption model and the administration of levying tax should be strengthened, which can establish a good basis for the optimization of the export rebate system ; second, after considering the national and international practical situation comprehensively, the suitable rebate rate which is combined " neutral and different " should be chosen, and a set of elastic system of rebate rate which has both relative stability and timing flexibility should be establish ed ; third, with the further deepening of the reform of foreign trade system and the gradual improvement of the ability of the administration of the export rebate, the existing two kinds of administrative measures should be gradually transited to the single measure - " exemption, credit and rebate " ; forth, the existing sharing measure of vat should be innovated, the new rebate burden system - " first rebate then share " should be built ; fifth, a set of stimulation and restriction system of export enterprises and tax authorities should be built to strengthen the administration of export rebate effectively
研究表明，我國目標出口退稅機制需要從五個方面進行構建：即增值稅制度改革、退稅率設置、退稅管理辦法統一、退稅財政分擔優化和退稅管理的強化，最終方可達到總體退稅成本最低和退稅收益的最大化。更具體地說，一是改革現行增值稅制度，將我國增值稅制度由生產型逐步轉為消費型，並強化征稅管理，為退稅機制的優化奠定基礎；二是在綜合考慮國內國際實際情況的前提條件下，選擇適宜我國的「中性與非中性」相結合的退稅率，並建立一套具有相對穩定性和適時靈活性的彈性退稅率機制；三是伴隨著外貿體制改革的進一步深化和退稅管理能力的逐步提高，將現行兩種出口退稅管理辦法逐步過渡到以「免、抵、退」為主的單一管理辦法；四是改革現行增值稅共享辦法，建立「先退稅后共享」的新型退稅負擔機制；五是建立一套針對出口企業和稅務機關的激勵約束機制，有效強化出口退稅的管理。 -
Therefore, this author start with the basic concepts of the management and tax science, tracking and benefit from the latest theoretical and practical results from the developed countries, analyzing the current problems of information modernization on tax administration, and exploring the countermeasure to further reform and improve our information modernization on tax administration
因此，筆者從管理學和稅收學基本概念入手，跟蹤和借鑒發達國家最新理論及實踐成果，分析當前我國稅務管理信息化中存在的問題，探索進一步改革和完善我國稅務管理信息化的對策。
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