摘要
和谐税收是社会经济可持续发展的内在要求。而现行税收征管机制中,征管机构设置与税源分布不相对应,内外协调缺乏有效性,税源管理监控乏力,征管考评存在偏差。诸多问题与漏洞严重制约了税收职能的有效发挥,不利于良好经济环境的营造。因此,必须变革税收征管机构,构建科学的协调与考评机制,实施精细化的管理,以促进人与经济社会的发展相统一。
The harmonious taxation is the inner requirement of the sustainable development of social economy.But there are some problems and defects in the current tax management mechanism.For example,setting up the collection organization doesn＇t correspond with the distribution of tax sources.It is in shortage of effective internal and external coordination.The supervision of the administration of tax sources is not effective.There is deviation in the evaluation of administration.Such defects restrict the effective full play of the tax function and play a bad role in the economic environment.Therefore,in order to promote the coordination of the mankind and the economic society,we must reform the current taxation organization,establish the scientific mechanism of coordination and evaluation and carry out the efficient management.
出处
《扬州职业大学学报》
2010年第4期19-21,26,共4页
Journal of Yangzhou Polytechnic College
关键词
和谐税收
税收征管
纳税服务
harmonious taxation
taxation management
tax service
