新加坡、马来西亚及菲律宾三国税收征管的特色与借鉴  

Singapore,Malaysia and Philippine tax collection's characteristics and reference

作　　者：王红晓[1] 

机构地区：[1]广西财经学院财政系,广西南宁530003

出　　处：《特区经济》2010年第9期82-84,共3页Special Zone Economy

基　　金：国家社科基金一般项目课题<中国-东盟自由贸易区代表性国家税收制度研究(批准号:07BGJ014)>阶段性成果之一。课题负责人:黄晓虹

摘　　要：新加坡税收征管的特色是国内税务局实行董事会管理制度、纳税人的诚信管理制度和对纳税人进行奖励的制度。马来西亚税收征管的特色是自我评估系统。菲律宾税收征管的特色是对大户管理和纳税评估非常到位。我国应在现行"金税工程"管理系统的基础上,加强对纳税人申报情况的管理,并通过日常检查和专项检查,核准纳税人申报收入和经营情况的准确性,防止偷税漏税现象的发生,实现收入应收尽收的目标。同时,还应该利用各种形式的奖励办法,营造良好的纳税氛围,促使纳税人诚信纳税。Singapore tax collection characteristics are that the IRAS （Inland Revenue Authority of Singapore） practice the management system as board of directors,the taxpayer integrity management system and the rewards system to taxpayer.Malaysia tax collection characteristics is that the self assessment system.The characteristic of tax collection in Philippines is that large taxpayer management and tax ass essment be in place.Based on the current ＂golden tax project＂ management system,we should strengthen the management of taxpayer declare situation,and through the daily special inspection,examination and approval of taxpayer declare income and operating conditions of accuracy,prevent tax evasion,realize the target stipulated in the law income.At the same time,we also should use all kinds of incentive measures,to create a good tax atmosphere,to spur the taxpayer to pay honestly.

关 键 词：新加坡 马来西亚 菲律宾 税收征管 特色 借鉴 

分 类 号：F811.4[经济管理—财政学]