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按照“共同治理”的理念,根据不同治理主体的特征,建立多样化、全过程的组织间控制机制以提高纳税人遵从度和税收征管效率是税收征管现代化的必然要求。本文在明确税务部门实施组织间控制的目标与任务的基础上,分析了税务部门职能外包和以税务中介为重点的组织间控制机制,提出了我国税务部门优化组织间关系治理的基本思路。
In accordance with the concept of “common governance” and based on the characteristics of different governance entities, it is an inevitable requirement to establish a diversified and whole-process control mechanism between organizations in order to improve the compliance of taxpayers and the efficiency of tax collection and administration. On the basis of clarifying the objectives and tasks of the tax department in implementing inter-organizational control, this paper analyzes the function outsourcing in the tax department and the inter-organizational control mechanism focusing on the tax agency, and puts forward the basic idea of optimizing the governance of relations among the organizations in China’s tax department.