税源监控与管理探析  

Tax headstream supervision and management probing

作　　者：吴静[1] 

机构地区：[1]深圳职业技术学院经济管理学院财会与金融系,广东深圳518055

出　　处：《特区经济》2006年第7期370-371,共2页Special Zone Economy

摘　　要：目前我国税源监控与管理存在控管网络缺位、控管机制缺失、控管方法单一、税源信息失真、控管手段落后等问题。这些问题根源于税源控管未受到应有的重视、纳税人税法遵从度不高、税源控管的社会环境不理想、税收执法刚性不强、依法治税执行难等。为此,构建税源控管的网络平台,实行税源信息精细化管理,加强税源分析和动态监控,是改进和完善税源监控与管理的有效路径选择。Nowadays in china, the monitoring and management of tax sources is deficient, mainly due to incompletion of the information network, imperfection of the management machenism, simplicity and backwardness of the management measures and methods, and falseness of the related information data, which derives from negligence of tax sources management work, low level of tax compliance, undesirable social environment, difficulty and weakness of tax law enforcement. To cope with this problem, the best way is to establish a comprehensive network, carry out intensive management and strengthen dynamic monitoring and analysis of the tax sources.

关 键 词：税源 监控 管理 探讨 

分 类 号：F812.42[经济管理—财政学]