摘要
新《企业所得税法》已经执行了很多年了,随着经济的发展和社会的进步,08年版申报表已经逐渐不能满足纳税人和税务机关的需求。面对不断出台的新的政策,如果对纳税申报表不进行及时修改,纳税人在填报过程中出现错误的可能性就会加大,同时,表格在设计上存在的问题,例如表格过于简单,不够合理的结构等等,对于提高税务机关的征管水平起到了明显的制约作用。另外,税务总局在2014年推行的便民办税春风行动,要求税务机关转变执法意识,这就要求减少或取消行政审批,减少进户执法,申报表将是税务机关掌握纳税人的涉税信息的唯一途径,因此申报表的重要性更加明显,所以必须对2008年版申报表进行修订。
The new"Enterprise Income Tax Law"has been implemented for many years.With the economic development and socialprogress,08version of the return has been gradually unable to meet the needs of taxpayers and tax authorities.In face of the continuousintroduction of new policies,if the tax returns do not make timely changes,the possibility of errors for the taxpayer in the filling processwill increase at the same time,and the design problems,such as too simple and not reasonable structure,and so on,play a significant rolein restricting the improvement of the level of tax collection and management.In addition,the State Administration of Taxation implementedthe convenience action of tax in2014,which required the tax authorities to change the sense of law enforcement,reduce or cancel theadministrative examination and approval,reduce the law enforcement,the declaration will be the only way for tax authorities grasping thetaxpayer's tax information,so the importance of the declaration is more obvious,so the2008version of the declaration must be revised.
作者
吕昕
LV Xin(Department of Finance and Economics,Huaibei Vocational and Technical College,Huaibei 235000,China)
出处
《价值工程》
2017年第17期59-62,共4页
Value Engineering
基金
省高校优秀青年人才支持计划重点项目:"互联网+"新趋势下的大学生创新创业研究--以淮北职业技术学院为例
2016年(gxyq ZD2016549)
2016年<高等职业教育创新发展行动计划2015-2018年>任务"会计电算化骨干专业"XM-1
2016年<高等职业教育创新发展行动计划2015-2018年>任务<财务会计>精品开放课程建设XM-6
