摘要
税制改革与优化为税收征管创造良好的实施基础,有助于税收征管质量和效率的提高;税收征管是税制改革与优化的制约因素,良好的税收征管是保证税制有效运行的手段,税收征管质量和效率的提高有利于税制改革与优化,为税制改革与优化提供更广阔的空间。只有税制改革、优化与税收征管均衡发展,才能更好地实现税收政策的经济社会目标,充分发挥税收的作用。
Tax reform and optimization create a good base for the implementation of the tax collection and management, on which the quality and efficiency of tax collection and management improvement; tax collection is the limit factor in tax reform and optimization constraints, a good system of tax collection and management guarantees the effective functioning of tax, improvement of the quality and efficiency of tax collection and management help the tax reform and optimization, and will provide a broader space for the tax reform and optimization. Therefore, the only tax reform, optimization and tax collection and management balanced development, cial goals, and give full play to the role of taxation. and tax policy better to achieve the economic and social goals, and give full play to the role of taxation.
出处
《税务与经济》
CSSCI
北大核心
2008年第3期70-73,共4页
Taxation and Economy
关键词
税制改革
税收优化
税收征管
tax reform
tax optimization
tax collection and management
