税收职能

税收职能是不断演化发展的。

In different historical period the conotation of tax function are different .

开放的市场经济中如何把握税收职能作用的思考

Reflection about how to hold tax function and action within opening market economy

税收职能作用的实现，取决于税源管理能力。

The realization of taxation functions depends on the management of tax sources .

发挥税收职能作用，促进和谐社会建设。

Exploit the function of Taxation to promote the development of a harmonious society .

从税收职能角度研究我国中央税体系构造

Construction of Our Central Tax System

而税收职能作用能否完整有效发挥，首先取决于税款是否能够足额及时入库。

Whether tax functioned effectively depends on if the tax can be taken in time and full storage .

随着海关传统的税收职能的逐步削弱，海关监管重心向新型领域转移。

Along with the weakening of the customs traditional revenue function , the center of gravity of customs function transfer to the new realm .

在市场缺失、不完善或有市场但动作低效的情况下，财政可以通过税收职能、财政支出调控职能对经济能动地发挥作用。

Under condition of market default 、 market imperfection or the market operation is inefficient , fiscal can play a dynamic role on the economy through the control functions of tax and financial expenditure .

我国现行地方税体系存在的问题是体系不规范，影响了地方经济的有效运行，也影响了国家税收职能的充分发挥。

At present , the problem on the local tax system is nonstandard in our country . This not only affects the work of the regional economic but also depresses the function of the whole country 's tax system .

新税制对税收杠杆职能的发挥存在消极影响，调节性税种作用微弱；

The new tax system gives a depressing impact to the development of the leverage effects of tax .

税收各项职能作用的发挥是通过具体的税收制度实施来实现的。

The all-round play on function of the tax policy is come to realize through the implementation of concrete tax system .

要充分发挥税收调控职能，必须在优化税制及税制结构的同时，合理划分税权，并加大税收执法力度，努力提高税收占国民收入的比重。

In order to develop the function of tax macro-regulation , the tax system and tax formation should be majorized and meanwhile a reasonable tax right , a legal tax climate are very necessary .

由于会计和税收的职能不同，现行财务会计制度和税收政策在收入、成本、费用的确认上存在着较大的差异，随着新会计准则的发布实施，这种差异将更加明显。

Owing to the different functions of accounting and tax , the confirmations of revenue , cost and expense between financial accounting system and tax policy have great differences , which are becoming more obvious as the new accounting norm is being carried out .

强化税收宏观调控职能的构想

The Imagination on Strengthening the Function of Macro-regulation for Tax

解析公共税收的收入职能

The Explanations on the Income Function of the Public Tax

进而分析服务型政府下税收部门的职能转变，以及税收服务的内涵和税收服务的重新定位，为我国税收服务的转型与优化做了充分的理论准备。

Further analysis of service-oriented government functions of the department under the tax changes , as well as tax services , which the transformation of Chinese tax service and optimization done a good theoretical preparation .

那么，加快政府税收部门的职能转换，树立以纳税人为中心的服务理念，就变得越发迫切。

Then , speed up the conversion functions of government revenue departments , to establish the " taxpayer-centric " service concept , it has become increasingly urgent , and this requires the tax authority should function as the fundamental changes in the roles .

在量能课税原则与税收的国家主义职能下，对避税行为应予规制。

Under the nationalism functions and the Ability to Pay Principle , tax avoidance behavior should be regulated .

税收的两大职能作用，即组织收入和调控经济的作用，其效能发挥如何与税收遵从状况密切相关。

Tax of two big functions , namely the organization income and adjusting control economy , its efficiency is closely related to and tax compliance .

发挥税收的收入分配职能，维护和实现税收公平，提升社会公平程度，是构建和谐社会的需要。

It is necessary to construct a harmonious society exerting tax function on income redistribution , in order to realize tax equity and upgrade social equity .

在此基础上，从量能课税原则与反避税、税收的国家主义职能与反避税入手，剖析和论证了反避税的法理基础。

Under this basis , this chapter analyze and demonstrate the legal basis of the anti-avoidance start from Ability to Pay Principle and anti-avoidance , and tax functions of nationalism and anti-avoidance respectively .

同时，由于对外直接投资的外部性、信息不对称和高风险性，市场失灵是一种客观存在，因此对税收中性的适度背离、发挥税收调节职能可能更有利于实现国际资本的最优配置。

At the same time , owing to the market failure such as externalities , information asymmetry , and high risk of FDI , deviating from tax neutrality and playing tax regulation functions is probably more conducive to optimal allocation of international capital .

其目标是进一步优化纳税服务，提高税法遵从度；进一步支持宏观决策，提高税收征管水平，以更好地发挥税收职能作用。

It aims to further optimized tax service and improve tax compliance , to further strengthen tax collection and raise collection rate , to further support the macro decision for improving the overall level of taxation management and function of tax revenue under the information .

税收征收管理工作的好坏，直接关系到税收职能作用的充分发挥。

The quality of the management of tax collection , tax revenue is directly related to the functional role into full play .

没有科学、系统的监控体系，及时准确地掌握税源的规模和分布情况，制定科学的税收计划，有效地控制税收流失，充分发挥税收的职能作用，就只能是空谈。

Without a scientific systemic system of supervising and control of tax resource , it is just phrasemongering to predominate the scale and distribution of tax resource by rule and line in time , constitute scientific tax plan , control tax dodging effectively and exert fully the function of revenue .

为此，应多方面寻求降低税收成本的途径，逐步提高税收工作效率，充分发挥税收的职能作用。

Therefore , the way to reduce tax cost should be sought for , tax efficiency should be improved and tax function should be given full play .

房地产税的征收范围较窄，税收优惠较宽，税基、税率的设计不够合理，影响了房地产税收职能的发挥。

Narrow range of real estate tax levy , tax incentives wide , the design of tax base and tax rate is not reasonable , all of those facts play affect on the functions of the real estate tax .

这就要求税源管理不能局限于税收计划完成进度的分析数据，更应注重从税收经济关系角度认识税收职能和目标的实现程度。

Thus it is strongly required that in tax source management more attention be paid to getting to know tax function and the realization of tax objective from the respective of the relation between tax and economy than to the analysis of the tax statistics which is obtained as planned .

税收合法性不仅事关国家政治权力的合法性，而且也事关国家税收制度的合法性以及国家税收职能的实现。

Legitimacy of taxation concerns not only legitimacy of the state political power , but also of taxation system and its function .

首先，从税收的性质着手，分析了税务行政强制的理论基础，指出税收必须具有强制性，才能实现整体社会成员对税收职能的预期目的。

First , from the characteristics of tax as the start , it analyzes the theoretical basis of tax administrative compulsion and points out that tax must be compulsive so as to realize the prospective aim of the functions of tax in the whole society .