摘要
当前国地税合并为税收征管模式改革提供了新的契机,此时也是推进税收征管模式转型、实现税收管理体制机制创新的最佳时机。各方面条件逐渐完备,应在机构改革完成后加快向新型工作模式即"管数制"模式全面转型。应以管理体系创新引领征管模式转型,依据"牧羊原理"构建两大管理系统,根据两大系统职能定位打造两大机构体系。应着力推动征管理念由"税收征管"向"协助纳税"转变、征管规程由"业务流程"向"信息流程"转变、征管手段由"数据库技术"向"大数据技术"转变、稽查工作重心由"前台"向"后台"转变。
The consolidation of national tax and local tax provides a new opportunity for the reform of tax collection and management mode.Meanwhile,it is right timing to promote the transformation of tax collection and management mode and achieve the innovation of taxation management system.Since the conditions in all aspects are gradually complete,it is necessary to accelerate the transformation of the new working mode,that is,the"management system"mode,after the institutional reform is completed.The management system innovation should lead to the transformation of the collection and management model.The two management systems should be set up based on the principle of"Shepherd theory".It is important to build two major institutional systems according to the two system functions.Efforts should be made to promote the transformation of the concept of collection and management from"tax collection and management"to"assisted taxation",the transformation of the regulation of collection and management from"business process"to"information process",the transformation of the means of collection and management from"database technology"to"big data technology",the transformation of the focus of inspection work from"foreground"to"background".
作者
董蕾
先潇潇
王向东
Dong Lei;Xian Xiao-xiao;Wang Xiang-dong(Taxation School,Jilin University of Finance and Economics, Changchun 130117, China)
出处
《税务与经济》
CSSCI
北大核心
2019年第3期91-94,共4页
Taxation and Economy
关键词
机构改革
征管模式转型
管理体系
“管数制”模式
institutional reform
transformation of collection and management mode
management system
management digital system