【摘要】：正隨著我國經(jīng)濟(jì)發(fā)展進(jìn)入新常態(tài),稅收改革步伐日漸密集,征納雙方權(quán)責(zé)更加清晰對等,納稅人法治維權(quán)意識的不斷增強(qiáng),傳統(tǒng)的欠稅管理模式難以達(dá)成追繳資源的充分整合、追繳手段的有效實(shí)現(xiàn)和追繳成果的提質(zhì)增效,追繳欠稅理念的革新勢在必行。在推進(jìn)稅收現(xiàn)代化建設(shè)中,發(fā)揮資源集聚優(yōu)勢,推進(jìn)欠稅追征工作科學(xué)化、信息化和專業(yè)化,有助于更好地維護(hù)公平、公正的稅收秩序,保證財(cái)政收入的穩(wěn)定,有效發(fā)揮稅收經(jīng)濟(jì)杠桿職能,營造
[Abstract]:With the economic development of our country entering the new normal, the pace of tax reform is becoming more and more intensive, the rights and responsibilities of both parties are more clearly and equally, the consciousness of protecting the rights of taxpayers under the rule of law is constantly strengthened, and the traditional management mode of tax arrears is difficult to achieve the full integration of recovered resources. It is imperative to effectively realize the means of recovery, to improve the quality and efficiency of the results, and to innovate the idea of pursuing the tax in arrears. In promoting the modernization of taxation, we should give full play to the advantages of resource agglomeration, and promote the scientific, informational and specialized work of collecting taxes in arrears, which will help to better maintain a fair and just tax order and ensure the stability of financial revenue. Give full play to the function of Economic leverage of Taxation and create
【分類號】：F812.42

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