对基层税收征管体系改革的探讨  

A Study on the Reform of Primary-level Tax Collection and Administration System

作　　者：朱国平 

机构地区：[1]普陀区国家税务局,上海200333

出　　处：《涉外税务》2012年第9期64-68,共5页International Taxation In China

摘　　要：本文认为,基层税收征管体系改革,必须以明确征纳双方法律权责、切实提高纳税遵从度和科学可控为目标。在改革原则上,要后移控制措施,前置应需服务;注重分析预警,加强税源管控;强化激励监督,健全内部管理。在整体架构设计上,应划分为宣导办税、税务管理和检查内控3个环节,其工作重点分别为满足需求、预警控制和监督考核。This paper argues that tax collection and administration reform in primary level shall be aimed at clarifying the legal obligations of tax authorities and taxpayers and enhancing tax compliance and scientific control. As for the principle of reform, the control measures shall be retroposed and services shall be preposed; analysis and early alert shall be emphasized, and tax source control shall be strengthened; incentive supervision shall be consolidated and internal management shall be improved. As for the overall structural design, three steps shall be divided as promotion and guidance of taxation, tax management, inspection of internal control, whose focuses are respectively to satisfy needs, warn and control as well as supervision and assessment.

关 键 词：基层 税收征管 改革 整体架构 

分 类 号：F812.42[经济管理—财政学]