论文部分内容阅读
现行“以申报纳税和优化服务为基础,以计算机网络为依托,集中征收,强化管理,重点稽查”的34字税收征管模式,已运行二十余年来,但因其先天不足加之社会经济形势的变化,客观上需要对之进行优化与创新。对此,本文分析了现行税收征管模式中存在的基础定义有误、系统划分模糊、专业化层次低、管理方式不明、协税合作平台单一等方面存在的缺陷,提出细分管理系统、夯实税源管理基础、构建三层制约机制、实行流程化规范化管理方式,建立立体式合作平台等优化税收征收管理模式的设想,以期在新形势下为推动国地税征管事业的进一步发展提供参考。
The current 34-digit tax collection and management mode based on the declaration of tax and service optimization, relying on computer networks, centralized collection, intensive management and focused inspection has been in operation for more than 20 years. However, due to its inherent deficiencies and its social and economic Changes in the situation, objectively need to be optimized and innovative. In this regard, this paper analyzes the existing tax collection and management models exist in the basic definition is wrong, the system is divided into fuzzy, low level of specialization, management is unknown, the tax cooperation platform for a single and so there are flaws, the proposed subdivision management system to consolidate the tax source Management basis, build a three-tier control mechanism, the implementation of process-based standardized management methods, the establishment of three-dimensional cooperation platform to optimize the tax collection management model of the idea, in the new situation in order to promote tax collection and management of the cause of further development to provide reference.