“放管服”背景下基层税收征管权责:错配与调适  

Right and Responsibility of Grassroots Tax Collection and Administration against the Background of Reform of Government Functions:Mismatch and Adjustment

作　　者：方俊[1] FANG Jun

机构地区：[1]华南理工大学公共管理学院

出　　处：《暨南学报（哲学社会科学版）》2021年第10期46-59,共14页Jinan Journal(Philosophy and Social Sciences)

基　　金：国家社会科学基金项目“国家治理视角下第三部门政治参与的特征、效果及路径选择研究”(16BZZ025);广州市哲学社会科学发展“十三五”规划课题“广州特色社会组织发展研究”(2020GZGJ20)。

摘　　要：理顺权责关系是构建管理秩序的根本。基层税务部门税收征管权责定位科学合理与否,不仅影响到公众对“放管服”改革的认知与评价,而且事关能否为税收征管体制改革、推动“放管服”背景下税收治理体系和治理能力现代化赋能。以广州市L区为样本,研究发现,“放管服”改革背景下L区税收征管权责存在久被诟病的错配问题,表现为征管权责边界模糊不清、征管权责界定未能与时俱进、征管权责匹配程度不均。文章在对当前征管权责界定的制度现状以及基层税收征管权责错配缘由进行深入探因的基础上,提出从制度、机制、技术、监管、舆论五个层面入手,采取针对性措施调适基层税收征管权责关系,优化税收征管体制改革,提升税收征管效率,确保国家财政收入的稳定与充盈。Straightening out the relationship between rights and responsibilities is the foundation of rebuilding management order.The scientific and reasonable positioning of the tax collection and management powers and responsibilities of the grassroots taxation departments not only affects the public's perception and evaluation of the reform of government functions,but also concerns whether it can empower the reform of tax collection and management system and energize the modernization of tax governance system and capabilities against the background of the reform of government functions.Taking the District L of Guangzhou as a sample,the study found that against the background of the reform of government functions,there is a long-castigate mismatch in the tax collection and management powers and responsibilities.It is manifested as ambiguity,failure to keep pace with the time,with uneven degree of right and responsibility matching.Based on the in-depth exploration of the current system status of the definition of taxation and the reasons for the mismatch of grassroots tax collection and management right and responsibility,this paper takes targeted measures to improve the definition of right and responsibility of tax collection and management at the grass-roots level from five perspectives,namely system,mechanism,technology,supervision,and public opinion.It aims to optimize the reform of tax collection and management system,improve the efficiency of tax collection and management,and ensure the stability and fullness of national fiscal revenue.

关 键 词：“放管服”改革 基层税收征管 权责边界 错配 调适 

分 类 号：D630[政治法律—政治学]