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海关与税务部门在管理体制、职能作用、核心业务等方面具有共性,也面临着一些共同的挑战。自二十世纪九十年代以来,我国海关聚焦核心业务、围绕提升管理服务能力,推行了三轮管理体制改革,取得了显著成效。本文总结了海关在优化组织体系、实现集约管理、减少管理层级、推行人本管理等方面的改革经验,结合税收管理实际,对深化税收征管体制改革提出了一些针对性建议。
Customs and tax departments share commonalities in management systems, functions and functions and core businesses, and also face some common challenges. Since the 1990s, focusing on its core businesses, the customs of our country has implemented three rounds of management system reform with remarkable results in the light of improving management and service capabilities. This article summarizes the reform experience of Customs in optimizing organizational system, achieving intensive management, reducing management level and implementing human-based management. Combined with the actual tax management, the paper puts forward some pertinent suggestions on deepening the reform of tax collection and management system.