论文部分内容阅读
税收专业化管理是实现税收科学化、精细化管理的基本方法,是强化税源管理、推进依法治税的有效举措,是优化税务人力资源配置、推进税收事业科学发展的重要实践。文章主要从推行税收专业化管理工作的必要性、制约因素、基本思路等几方面,简论述了在扁平化模式下山区县(市)地税部门如何推行税收专业化管理的问题。
Tax specialization management is the basic method to realize scientifically tax and meticulous management. It is an effective measure to strengthen tax source management and promote tax administration according to law. It is an important practice to optimize tax human resources allocation and promote the scientific development of taxation. The article briefly discusses the issue of how to implement tax specialization management in mountainous counties (cities) and prefectural tax departments in the flat mode from the aspects of the necessity, constraints and basic ideas of tax specialization management.