新时代“枫桥式”税务所建设的实践创新与路径优化  

Practical Innovation and Path Optimization in the Construction of Fengqiao-Style Tax Offices in the New Era

作　　者：况淑敏 余可 KUANG Shumin;YU Ke

机构地区：[1]国家税务总局广州市黄埔区税务局(国家税务总局广州开发区税务局) [2]广东财经大学财政税务学院

出　　处：《国际税收》2025年第2期62-68,共7页International Taxation In China

基　　金：国家社会科学基金重大项目“数字智能时代我国税收治理体系优化与创新研究”(项目编号:24&ZD169);广东省普通高校创新团队项目“数字财税研究团队”(项目编号:2022WCXTD007)的阶段性研究成果。

摘　　要：本文在提炼新时代“枫桥式”税务所建设的实践创新基础上,分析归纳新时代“枫桥式”税务所建设所具有的特征属性:建设原则上表现为政治性与法治性的统一,建设主体上表现为人民性与多元性的统一,建设目标上表现为系统性与一致性的统一,建设手段上表现为先进性与多样性的统一。为了更好地契合这些属性要求,进一步提升基层税收治理体系和治理能力现代化水平,本文提出新时代“枫桥式”税务所建设的优化路径建议,包括完善税费治理体制机制、优化税费协同治理网络、深化“五个标杆”目标建设、提升税费征管数智化水平等。Based on the extraction of practical innovation in the construction of “Fengqiao-Style” tax offices in the new era,this paper analyzes and summarizes the characteristic attributes of such construction:the integration of political and legal principles,the unification of the people's focus and diverse participation,the alignment of systemic and consistent goals,and the combination of advanced and diverse approaches.To better meet these attribute requirements and further enhance the modernization of the grassroots tax governance system and governance capacity,this paper proposes optimized path suggestions for the construction of “Fengqiao-Style” tax offices in the new era,including improving the tax and fee governance mechanism,optimizing the tax and fee collaborative governance network,deepening the construction goal with “five benchmarks”,and improving the digital and intelligent level of tax collection and administration.

关 键 词：“枫桥经验” 税务所 基层治理 税费治理 税收征管 

分 类 号：F810.42[经济管理—财政学]