论税收征管的优化

On the Optimization of Tax Collection and Administration

本文从世界各国税收征管优化的改革趋势入手,指出了我国现行税收征管模式相对超前与税收管理环境相对落后的矛盾,税收征收的集中管理和税源的极度分散、隐蔽之间的矛盾等,并总结出进一步完善现行税收征管模式的对策。

Starting from an analysis on global trends of tax collection and administration optimization, this paper argues that there exist contradictions between the relatively advanced pattern of tax collection and administration and the backward tax environment, as well as the contradictions between the centralized tax collection and administration and the extremely scattered and hidden tax sources. It also puts forward some suggestions on perfecting current pattern of tax collection and administration.