国际税务行政的发展动态与创新  

The Development Trend of International Tax Administration and Its Innovation

作　　者：丁一[1] 

机构地区：[1]中国社会科学院法学研究所,北京100720

出　　处：《涉外税务》2013年第7期21-25,共5页International Taxation In China

摘　　要：近十年来,全球化趋势进一步增强,各国税务机关要有效实施税务行政,不仅需要自我反思,而且要学习"先进",而比较信息能为此提供便捷有效的参考。本文根据OECD"税务行政论坛"最新发布的国际比较信息报告——《税务行政2013》,对税务机关的职责与监管、内部结构重组与优化、税务中介的管理、电子纳税服务以及税务行政的法定运行框架等五个方面的发展动态与创新予以关注,以期反映国际税务行政的最新发展趋势,为中国税务行政改革提供启示。In the passing decade, under the context that globalization trend has been further strengthened, in order to implement tax administration effectively, tax authorities of many countries not only have to do self-reflection but also learn from the ＇advanced＇, and comparative information can provide convenient, fast and effective reference. According to the latest international comparative information report released by ＇the Forum on Tax Administration＇ of OECD Tax Administration 2013, the paper attaches great attentions to five aspects of development trend and innovation including institutional arrangements and special governance for tax administration, organizational structure of revenue bodies, regulation of tax intermediaries, the use of e-services in tax administration as well as legislated administrative frameworks for tax administration, so as to mirror the latest development trend of international tax administration and provide inspirations for tax administration reform in China.

关 键 词：国际 税务行政 税收征管 发展动态 创新 

分 类 号：F811.4[经济管理—财政学]