税源专业化改革视阈下的组织再造研究

Research of Organization Reengineering under the Context of Reform of Tax Source Specialization

税源专业化管理是构建我国现代化税收征管体系,建立健全公平、公正财税制度的重中之重。因此,改革应以征纳权责划分为前提、以专业化为基础、以信息化为支撑、以风险评估为导向、以提高纳税遵从度为目标,这是对传统税收征管模式的深调与重塑。其客观上要求税收组织体制和结构实现跟进式的再造,包括科学地调整组织的内外关系、合理变革组织的横纵结构、优化配置现有的人力资源,并最终为专业化改革的有效推进提供组织保障和资源支持。

Management of tax source specialization plays a vital role in establishing a modern administration of tax collection system and improving the fair and equitable tax and fiscal system. Therefore, the division of responsibilities should be regarded as the prerequisite of the reform. This reform should be based on specialization, supported by information and oriented by risk assessment. This reform aims at promoting tax compliance. It changes and restructures the traditional mode of tax collection and administration. It reengineers organizational system of tax in order to achieve follow-up structure. It requires adjusting internal and external relations scientifically and reforming horizontal and vertical structure of the organization. It still needs to optimize the allocation of available human resources. Finally it could provides organizational protection and resources support for the effective proceeding of specialization reform.