Abstract
The new “Management Act for Tax Collection " and " implementing regulations " are the basic law for tax collection management. Its smoothly carrying out and implementing, regulates the tax collect management in the whole course of activity, plays a very positive role on accelerating the construction of the new pattern of tax collection and management.
However, because of the variety of our country' tax payers, complexity of economic affairs, the development of the new things, the opening of international environment, and the other history and realistic reasons, it will bring some problems to the implementation of the new " Management Act for Tax Collection " and " implementing regulations " unavoidably.
And this article is to put forward the problems and the resolutions of the “Management Act for Tax Collection " and " implementing regulations " , as well as the tax agencies.
Keyword: new Management Act for Tax Collection, implementing regulations, the problems, the resolutions.
个人意见,仅供参考
在线翻译~~
太有中国特色了,不好翻译呀。