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税源专业化管理这种新的税收模式是在传统的税收征管制度、机构、方式与理念无法满足当代要求的背景下产生的。本文选择合肥市新站区国税局进行深入研究,对实践现状进行分析,对税源专业化管理改革实施过程中遇到的困难提出建议。文章首先分析税源专业化改革试点——安徽省前期取得的成果以及后续改革过程中遇到的困难及不再继续推行的现状。然后对税源专业化管理改革目前遇到困难的分析,结合国际上税源专业化管理的成功经验,对我国税源专业化管理改革提供建议。最后通过对此次税源专业化改革的反思提出几点建议。
Tax revenue specialization management of this new tax model is in the traditional tax collection system, institutions, methods and concepts can not meet the current requirements of the background. This article chooses Hefei Xinzhan District IRS to carry out in-depth research, analyzes the status quo of practice and makes recommendations on the difficulties encountered in the reform and implementation of tax source specialization management. The article first analyzes the pilot reform of the specialization of tax sources - the achievements made in the previous period in Anhui Province and the difficulties encountered in the follow-up reform and the status quo of the no-longer-term implementation. Then it analyzes the current difficulties in the reform of the tax source specialization management, combined with the successful experience of the professional management of the tax source in the world, and gives advice on the reform of the tax source specialization management in our country. Finally, I put forward some suggestions on the reflection of this special reform of tax sources.