对我国大城市税收征管效率的思考  

Reflection on the Efficiency of Tax Collection in China's Major Cities

作　　者：王乔[1] 龚志坚[1] 

机构地区：[1]江西财经大学财税与公共管理学院,江西南昌330013

出　　处：《当代财经》2010年第12期34-40,共7页Contemporary Finance and Economics

基　　金：国家社会科学基金项目"发挥税收对优化结构和转变增长方式作用研究"(09BJY089)

摘　　要：随着我国城市化水平的提高,经济税源也加速向城市集中,尤其是向大城市集中。所以,在客观上要求集中管理资源,将税收的管理重心向大城市转移,将税收管理的资源向大城市倾斜,逐步实现以大城市为中心的集约化管理。目前,大城市的税收征管由于存在各种问题而导致征管效率的较大损失。制约大城市税收征管效率的因素有很多,但相对而言,征纳交易费用、征管资源配置、税收服务体系建设应是三大关键因素。节约征纳交易费用、科学配置征管资源和完善税收服务体系是提升大城市税收征管效率的重要途径。With the rising of the level of urbanization in China,the sources of economic taxes have accelerated their way to concentrate on cities,especially on large cities.Therefore,it is objectively required to centralize the management of resources,shift the management focus of taxes to major cities,favor the tax administration resources to big cities,and gradually achieve the intensive management with big cities as the core.Currently,the tax collection and management in big cities has suffered a lot in its efficiency due to different existing problems.There are a number of restricting factors on the efficiency of tax collection in large cities,but relatively speaking,only three should be the three key factors,such as collection transaction costs,collection resources allocation,and the construction of tax service system.To improve the efficiency of tax collection in major cities,an important way is to save the collection transaction costs,scientifically allocate collection resources,and improve the tax collection service system.

关 键 词：大城市 税收征管效率 征纳交易费用 征管资源配置 税收服务体系 

分 类 号：F812.423[经济管理—财政学]