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本文围绕税收征管组织优化这一主题,从税收管理专业化、信息化的视角出发,分析了税收征管组织结构的现状及其给税收管理整体绩效带来的影响,提出税收征管组织要适应当前税收专业化、信息化发展的趋势和新特点,实施结构扁平化,突出纳税服务、税源监管和税务稽查三大职能,构建和完善分类纳税服务体系、立体税源监管体系和集约化税务稽查体系,资源配置向一线遵从管理倾斜,促进税收职能的全面实现。
Based on the theme of optimization of tax collection and management organization, this paper analyzes the current situation of tax collection and management organization and its impact on the overall performance of tax administration from the perspective of tax administration specialization and informationization. It proposes that tax collection and management organizations should adapt to the current tax revenue Specialization and informatization development, implement the three functions of flattening the structure, highlighting the tax service, tax source supervision and tax inspection, and establish and perfect the tax service system of classification, the tax source supervision system and the intensive tax inspection system, the resources Configuration to the first line of compliance management tilt, and promote the full realization of the tax function.