进一步完善税收管理员制度的思考  

作　　者：庄燕[1] 

机构地区：[1]北京市东城区地方税务局,北京100000

出　　处：《保险职业学院学报》2014年第5期46-49,共4页Journal of Insurance Professional College

摘　　要：本文结合北京市东城区地税局税收管理员制度执行的实际情况,对其存在的基层税收管理力量薄弱、管理员日常事务繁多、管理对象日趋复杂、分类不够细化、缺乏奖优惩劣机制等问题进行分析,并就进一步完善现行税收管理员制度的构想与措施提出了一些建议。Focusing on the reality of the implement of system by tax administrators in the local taxation authority the East District of Beijing, this paper makes an analysis on the various problems existing in the grass - root level of tax authorities, e.g. weak management, complex and numerous routine business for the administrators, the increasing complicated objects of management, the sweeping classifications, lack of the mechanism of bonus and forfeit, etc. Besides, some conceptions and measures are presented in order to further improve the current tax administrator system.

关 键 词：税收管理员制度 问题 建议 

分 类 号：F810.42[经济管理—财政学]