税制改革后税收征管体制的适应性优化研究--以江苏地税为例

On Optimization of Tax Administration System after Tax System Reform

近年来随着"营改增"等一系列税收征管体制改革的实施,中国的税收结构、征管体制进一步优化。但税制改革也给税收征管方式和体制带来了一些影响,以营业税、企业所得税为主要对象的税收风险管理面临重大变化。为适应新形势下税源管理的需要,应调整风险管理的思路,采取完善风险管理的措施,其中包括夯实风险管理基础,规范税收征管流程,完善风险管理机制与手段,明确征管职责,充实风险监控人力资源,优化风险管理环境。

In recent years,with the promulgation of a series of reform on tax collection and management system,the tax structure and tax collection system have been further optimized and the economic structure has been further improved. But the tax reform has also brought some impact on the tax collection and management system. The promotion of the tax system reform has a huge impact on the existing management functions,management methods and management resources. As the main targets,tax risk management on business tax and enterprise income tax will face significant changes. In order to meet the needs of tax sources management in reality,this paper analyzes the impact of the change of business tax on the tax collection and management system,and gives countermeasures and suggestions of adaptive adjustments.