创新税收征收管理机制为振兴东北老工业基地助力

Innovation of the Mechanism of Taxation in the Revitalization of Northeast Old Industry Base

东北老工业基地税收征收管理机制仍旧带有计划经济时期的色彩,存在税源监控边缘化、税收技术虚耗以及税收服务意识淡化等问题。国外税收征收管理模式为我们提供了有益的借鉴和启示。东北地区税收征收管理机制亟待创新,逐步改变税收计划导向观念,强化税源监控动态机制,发挥税收技术优势,建立服务型税收管理模式和良好的法治环境,为振兴东北老工业基地助力。

The northeast mechanism of taxation of the old industry base is with the planned economy character . It is with the problems such as , taxation supervision still being neglected to some degree, the technique of taxation being ineffective, the taxation service awareness being low, etc. The taxation system of advanced countries provides us very beneficial experiences and enlightenments for the innovation of the northeast taxation system. To gradually change the planned taxation as the guidance of ideas, to enhance the mechanism of the dynamic supervision execution of tax revenue headspring, to take the advantage of the exertive technique, to build up the service type of taxation system and a healthy environment of rule of law , thus to promote the development of Northeast old industry base.