摘要
汇总纳税是协调区域经济发展,调整中央与地方利益关系的重要财税政策调整,对相关经济主体和地方利益产生了长期而重要影响。发达国家推进汇总纳税制度与本国政治与财政体制相适应,与其经济发展水平相符合并促进了区域经济协调发展,以约束性治理办法推进税收管理和完善税收协调机制。中国在完善汇总纳税过程中,需要充分借鉴这些国家的实践经验和成熟做法,坚持税收与税源相匹配、兼顾不同地区利益、征管效率最大化,不断完善现行汇总纳税管理体制。
Consolidated tax payment is to coordinate regional economic development, adjusting the relations between central and local interests of the major fiscal policy change on the economy and the principal has an important impact on long- term. Consolidated tax payment system and the developed countries to promote their political and financial system to adapt to, consistent with their level of economic development, focusing on ways to promote the binding management to improve tax administration and tax coordination mechanism. Need to fully draw on practical experience of these countries to promote the consolidated tax payment of tax and fiscal reform carried out smoothly. China in improving the process of consolidated tax payment, should adhere to match the tax and revenue sources, taking into account regional interests, to maximize collection efficiency, and continuously improve the existing management system of consolidated tax payment.
出处
《哈尔滨师范大学社会科学学报》
2011年第2期54-58,共5页
Journal of Social Science of Harbin Normal University
关键词
汇总纳税
企业所得税
财政体制
consolidated tax payment
corporate income tax
financial system
