新加坡税收管理的三大核心竞争力  

Three Key Competitive Powers of Tax Management in Singapore

作　　者：马旋灵[1] 马伟[2] 

机构地区：[1]中国地质大学,北京100083 [2]苏州工业园区地方税务局,江苏苏州215028

出　　处：《国际税收》2013年第11期44-46,共3页International Taxation In China

摘　　要：新加坡国内税务局不论是在自身的定位和机构设置方面,还是与纳税人的客户关系管理方面,都体现出明显的企业化管理特征,在税收管理工作中表现得更为高效和平等。新加坡国内税务局的三大愿景:成为世界领先的税务管理机构、在国家建设和经济发展中成为纳税人的合作伙伴、建设既胜任工作又富有敬业精神的优秀管理团队——正是其近年来突飞猛进,并在世界上取得税收管理领先地位的三大核心竞争力。No matter in self-orientation and structural setup or in client relationship management for taxpayers, the IRAS shows distinct characteristics of enterprise management, which is more efficient and fair in tax management. It is the three prospects of IRAS composing three key powers which gain the leading position on tax management worldwide in recent years： growing up to be global leading tax management Organization, becoming partners of taxpayers in national construction and economic development, building up excellent management team with professional skills and ethics.

关 键 词：新加坡 税收管理 核心竞争力 

分 类 号：F813.39[经济管理—财政学]