摘要
分税制下的税收征管体制已经实行了10年之久,财政界和学术界对其运行效果十分关注,是否需要改革说法不一。本文分析了目前税收征管体制存在的问题及其原因。在此基础上,借鉴国内的经验,参考国外的情况,提出国税局和地税局应该走合并的道路,从而减少征管成本,提高征收效率。
Tax collection and management system under the system of tax allocation had implemented for about ten years. Financial circles and academy pay close attention to the result. But they had different versions of the system reform. This paper researched the existing problems and the reason of tax collection and management system. The paper used the domestic experience and foreign experience for reference and proposed that the State Taxation Bureau andLocal Taxation Bureau should take the road to amalgamate in order to reduce the cost of tax collection and management, and improve the efficiency of collecting.
关键词
分税制
税收征管
体制改革
system of tax allocation
tax collection and management
system reform
