摘要
税收征管现代化的基本内涵可以从谁来治理、如何治理、怎么实现、治理效果如何四个维度来界定,具体包括税收征管现代化的主体表征、机制表征、技术表征和质量表征。目前,我国税收征管运作存在税收征管参与主体单一、征管机制有待完善、征管信息化水平有待提高、征管质量有待提升等问题,因此,要采取构建参与税收征管共同体、优化税收征管机制、落实信息管税、构建现代化税收征管质量评价体系等措施,以推进我国税收征管现代化建设。
The basic connotation of the modernization of tax collection and administration can be defined from four dimensions as follows：governance body,governance mechanism,governance technology and governance effect,which specifically fall into the categories of subject,mechanism,technology and quality characterization.Currently,problems facing China＇s tax collection and administration include unitary participation body,imperfect mechanism,the informationization level and collection and administration quality which need to be improved.To promote China＇s tax collection and administration modernization,we propose the following methods：constructing the tax collection and administration community,optimizing the tax collection and administration mechanism,carrying out the tax information tube,and setting up a modern tax collection quality evaluation system.
出处
《中国人民大学学报》
CSSCI
北大核心
2015年第6期27-36,共10页
Journal of Renmin University of China
关键词
税收征管
协同治理
税收法定
信息管税
征管效率
tax collection and administration
cooperative governance
tax by law
information ad ministration tax
tax collection and administration efficiency
