价值、境况与路径:基层税务监管体系建设的多维审视  

Value, Circumstance and Path: A Multi-dimensional Examination of the Construction of the Tax Supervision System

作　　者：赵李叶 ZHAO Liye

机构地区：[1]山东大学马克思主义学院

出　　处：《税务研究》2020年第10期133-137,共5页

基　　金：国家社会科学基金一般项目“中国特色社会主义国际话语权”(项目编号:14BKS112)的阶段性研究成果。

摘　　要：建立健全基层税务监管体系是强化基层税务监管效能的重要举措。新时代加强基层税务监管体系建设有助于锻铸廉洁税务监管队伍、发挥税收服务性作用、实现我国税收治理现代化。为切实提升基层税务监管效能,审视基层税务监管体系在岗责流程、方式方法、数据处理、法治建设等方面存在的问题,需要不断优化基层税务监管岗责流程,完善基层税务监管方法体系,提高数据管税质效,推动依法监管与执法规范化。Establishing and improving the basic taxation supervision system is an important measure to strengthen the effectiveness of basic taxation supervision. Strengthening the construction of the basic taxation supervision system in the new era will help to build an honest taxation supervision team, give a full play in the role of tax service and realize the modernization of tax governance in China. In order to effectively improve the effectiveness of basic taxation supervision, it is necessary to examine the problems of the basic taxation supervision system, such as job responsibility process, ways and means, data processing and legal construction. Accordingly, it is necessary to optimize continuously the job responsibility process, improve the method system, improve the quality and efficiency of data-based tax management, and promote the standardization of legal supervision and law enforcement.

关 键 词：税务监管 税收治理 数据管税 依法治税 

分 类 号：F812.42[经济管理—财政学] D922.22[政治法律—经济法学]