论新征管模式下征管控制指标体系的构建

新的征管模式下，过于单一和笼统的征管控制指标体系暴露的问题越来越多。结合当前实际，征管控制指标体系应由综合指标（税收收入指标、征收成本指标、纳税成本指标）和部门子指标（征、管、查部门的基本控制指标分别为欠税率、纳税申报率、税款流失率）构成。同时为保证该指标体系的正常运作还应建立税源预测评比机构，强化对控制指标的科学论证，加强征管控制指标执行的管理。

Under the new taxahon and management mede, the uniteq and general taxation and management index system has many disadvantages. In consideration of the present situation, the taxation control index system should consist of the comprehensive indexes (tax revenues index, cost of collecting tax index and cost of paying tax index) and department indexes (the check department's mam control indexes include tax due rate, tax retum rate , tax loopholes rae). InstitUtions of tax fund predicting and assessing sbould be established to intensify the scientific demonstration of the evidence ofcontrol indexes and strengthen control indexes enforcement and management in order that tLhe indexessystem could function well.