从海外经验论中国税收征管模式的开展策略

On the Development Strategies of China's Tax Collection and Management Model Based on Overseas Experience

40多年来,国家进行了多次税务改革,税制体系已日趋完善,特别是近些年各项税制规范化行动让我国的税收征管模式呈现突飞猛进的变化,但仍需看到我国与世界发达国家在税制上存在的差距。文章通过分析美国、英国、新加坡等国家的征税模式,提出我国的税收征管应该以人为本,采用服务型的税收征管模式,规范税收制度,提高税收征管的专业服务水平。

Over the past 40 years, the state has carried out many tax reforms, and the tax system has become increasingly perfect.Especially in recent years, various standardized actions of the tax system have made the tax collection and management mode of China change rapidly, but we still need to see the gap between China and the developed countries in the tax system. By analyzing the tax collection modes of the United States, the United Kingdom, Singapore and other countries, this paper puts forward that China’s tax collection and management should be people-oriented, adopt a service-oriented tax collection and management mode, standardize the tax system, and improve the professional service level of tax collection and management.