论我国税收征管质量的制约因素及对策  

Comment on restrictive factor and countermeasure of tax levy and management in China

作　　者：李红伟[1] 

机构地区：[1]沈阳理工大学文法学院,辽宁沈阳110168

出　　处：《沈阳航空工业学院学报》2005年第6期27-29,共3页Journal of Shenyang Institute of Aeronautical Engineering

摘　　要：税收征管是整个税务工作的前沿阵地和关键环节。随着社会主义市场经济体制的不断完善,我国实行了“以纳税申报和优化服务为基础,以计算机网络为依托,集中征收,重点稽查”的税收征管新体制。经过几年的实践证明,新的税收征管体制的作用与优点是显而易见的,但是,应该看到,我国目前的税收征管工作还存在一些问题,有些问题甚至非常严重,亟待研究、解决。从我国的实际情况出发,分析了我国税收征管质量的现状及其制约因素,研究了提高税收征管质量的具体对策。Tax levy and management are the frontier and the key part of whole taxing work. With the perfection of socialist market economy , we have established such a new levy and management mode which is based on taxes paying declaration and service perfection , relying on computer and internet technology , centralized Levying, focused checking. The advantage is clear in the new levy and management practice , however ,at present , there exist more problem in the tax levy and management process, some is something serious. This article analyzes the condition and restrictive factors in the levies and management , putting forward some countermeasure.

关 键 词：税收 征收管理 制约因素 对策 中国 征管质量 

分 类 号：F810.42[经济管理—财政学]