摘要
本文分析了现代税收管理与传统税收管理的不同,提炼出现代税收管理的主要特征,并针对现代税收管理所要解决的主要问题,对相关国际通行做法进行了归纳总结,包括:管理目标由控制向促进自我遵从的转向、管理手段和服务对象的专业化、管理机构扁平化和按职能进行链条化设置等。文章还指出了国际经验对我国税收管理改革的几点启示。
By analyzing the differences between the traditional tax administration and the modern one, tins paper extracts the main features of modern tax administration and the main existing problems in modern tax administration, the relevant international practices are summarized as follows： administrative objectives are switched from controlling to promoting self- compliance, specialization in administrative means and service objects, flattening organization and link chain setting up based on functions. The paper also puts forward some implications to China＇s tax administration reform by referring to international experiences.
出处
《国际税收》
北大核心
2013年第10期31-35,共5页
International Taxation In China
基金
江苏省南通市国家税务局和中国社会科学院创新工程项目“中国中长期税制改革战略”为本文提供了研究资助
关键词
现代税收管理
国际通行做法
税收管理的组织机构
Modern tax administration International practice Organizational structure of tax administration
作者简介
课题组组长：高培勇 成员：张斌马珺蒋震 滕祥志于树一姜明耀寇翔何杨杨扬执笔：马珺
