摘要
本文从税源管理的内涵入手,分析了当前税源管理面临的诸多困境,包括传统的税源管理方式逐渐失效、税务登记制度和方式存在问题、对纳税人不遵从税法的行为缺乏有效管理手段等。针对上述问题,亟需建立并完善由全社会参与管理的覆盖纳税人存续全过程的,对其涉税行为进行有效分类、科学管理和持续监督的纳税信用管理机制。因此,本文建议今后应进一步合理界定信用管理范围、科学设置信用管理指标、完善信用信息管理系统、大力强化纳税信用管理信息应用。
This paper starts from the connotation of the tax source management and analyzes the dilemma with which the current tax source management faces, including the failure of traditional tax source management method, the problem of tax registration system and registration form, the lacking of effective management means on tax noncompliance, etc.. To solve such problems, it is urgent to build and improve the tax credit management mechanism which gets the participation of the whole society, covers the whole process of the taxpayers and carries out effective classification, scientific management and continuous supervision of any tax-related behavior. Therefore, the paper proposes the following suggestions: reasonably defining the scope of the tax credit management, scientifically setting up the index of the tax credit management, improving the information system of the tax credit management and strengthening the application of the tax credit management information.
出处
《税务研究》
CSSCI
北大核心
2015年第4期78-82,共5页
关键词
税源管理
纳税信用
管理机制
Tax Source Management
Tax-paying Credit
Management mechanism