关于税收征管中寻租的几点看法

Rent-seeking in Taxation Levy

新税收征管模式运行以来,税收征管的质量和效率都有了很大的提高,但也存在着一些问题,特别是税收征管中的寻租 问题。在税收征管中,由于存在着政府干预的存在,不可避免地存在着寻租,由于我国税收征管的不完善,使得在税收征管中存 在着过多的寻租。

Ever since the operation of new taxation levy system, it witnessed the improvement of quality and efficiency, although some problems still existed. The most distinct problem lies in rent seeking.