UC知道中文翻译英语,人工翻译
来源：百度知道 编辑：UC知道 时间：2024/04/24 11:23:52
一个国家的税收制度，是指国家以法律形式规定的各种税收法律、法规的总称，或者说是国家以法律形式确定的各种课税制度的总和。税收制度是取得收入的载体，主要包括国家的税收法律和税收管理体制等。从法律角度看，一个国家的税收制度是指在既定的管理体制下设置的税种以及与这些税种的征收、管理有关的，具有法律效力的各级成文法律、行政法规、部门规章等。从税收制度的形式来看，一个国家的税收制度，可按照构成方法和形式分为简单型税制及复合型税制。结构简单的税制主要是指税种单一、结构简单的税收制度；而结构复杂的税制主要是指由多个税种构成的税收制度。
通过总结分析我国现行的税收法律、法规及其他相关的税收规范性文件，我国的税收管辖制度存在一系列问题有待解决。如国有企业改革不到位，分税制财政体制的不完善和税收法制的不完备是造成目前这种状况的主要原因。完善我国的税收管辖制度有赖于与国有企业改革相适应的分税制财政体制的建立，以及税收法制的健全。
Along with the deepening of China's reform and opening up and economic construction and the rapid development of the increasingly important revenue. more onerous and complex tax jurisdiction. Jurisdiction of the tax revenue is very important elements of the process. A country's tax system, the state is a legal form of various tax laws and regulations skies. or is a legal form of the sum of the taxation system. The income tax system is achieved carriers, including the tax laws and tax administration system. From a legal perspective, a country's tax system is set up under the established management system and the tax levy these taxes, management, at all levels, to give legal effect to the statute law, administrative regulations, departmental rules and regulations so. In the form of tax system, a country's tax system. ways and may constitute a form into simple and complex tax system. Simple structure of the tax system is the main types of single, simple tax system; and