税款的征收

我国加入WTO后，国际税收竞争对我国税收主权的完整、现行税制的效用以及税款的征收提出了挑战。

Upon being accepted by WTO , the completeness of taxation sovereign 、 the utility of present taxation system and the levy of taxation in China have met with challenges from international competition .

当前利用互联网进行税款的征收与管理已经成为一种技术趋势。

Presently , the tax of levy and management by the Internet has been a technological trend .

税收会计核算主要是对税款的征收、入库、报解和提退过程进行核算。

Tax accounting mainly for tax collection , storage , reporting solutions and put back the process of accounting .

但在长期的税收管理实践中，仍然存在许多问题和不足，都在不同程度上影响了税款的征收，降低了纳税人的税收遵从度。

But there are still some problems in the tax collection and management system and practice , which affect the taxpayer tax compliance and the tax collection .

它不利于发展对外贸易、引进外资、优化产业结构、平衡区域经济，也不利于税款的征收。实行消费型增值税已经是迫切的现实要求。

Not only is the production-oriented VAT detrimental to the development of foreign trade , the optimization of the enterprises ' organization structures , the optimization of industrial structures , the balance of regional economy , the imposition of taxes .

这种现象的本质是一些外资企业出于追求经济利益最大化的目的，通过各种交易安排人为地制造假亏损，从而逃避国家税款的征收。

The nature of this phenomenon is that some foreign-invested enterprises for the purpose of maximizing the pursuit of economic interests through a variety of trading arrangements artificially create false losses , so as to avoid the collection of state taxes .

因此为了确保国家税款的征收，防止税收规避，我们可借鉴各国的先进立法技术，建立我国的第二次纳税义务法律制度。

Thereof , in order to assure tax collection , avoid tax evasion , we may draw on the experience of the advanced technology of legislation of other countries , and erect the legal system of the Second Obligation of Tax of China .

委托征收的特征是：委托征收是对税款的行政征收；

The characteristic of it is : tax - collecting agent is an administrative collection .

在已经交纳税款的收入上附加征收的费用。

An additional tax on certain kinds of income that has already been taxed .