现行税收征管体制存在的问题及完善措施

我国的税收征管改革整体运行情况良好。但是受诸多因素的影响 ,使征管改革同时面临着许多困难和问题 ,为此 ,要切实加强税收法治 ,建立强有力的税务司法保卫体系 ;改革和完善现行的税务登记管理办法 ;加强部门协作 ,提高全社会护税、协税的有效程度 ;提高税收征管手段 ,建立以计算机网络为依托的管理监控体系。

Problems in and Perfection of the Current Tax Levy and Administration System

The overall operation of China’s tax levy and administration reform is quite smooth,but as there are many other influential factors,the levy and administration reform has encountered many difficulties and problems.Therefore,we must strengthen our tax law,establish forceful judicial and security system;reform and improve current tax registration and administration method;reinforce cooperation between departments;and establish administrative supervision system on the basis of computer network.