国税地税征管体制改革对国库的影响研究

The Research on Effect of the Reform of Collection System on Treasury

国税地税征管体制改革是深化财税体制改革的重要举措,作为财税政策执行的重要一环,人民银行国库部门不仅在业务处理上有所变化,更需要强化“经理国库”职责,为财税体制改革提供更高质量的国库服务。本文结合天津市征管工作实际,对征管体制改革后国库工作的新情况、新变化进行了研究,并对进一步提高国库服务提出了相关建议。

The reform of collection system is an important measure to deepen the Fiscal and Taxation Reform.As an critical part of the implementation of fiscal and tax policies,not only has some changes in business processing of the Treasury Department of PBC,but also needs to strengthen the responsibility of"manager Treasury"to provide Treasury services with higher quality.Based on the practice of fiscal income collection in tianjin,this paper study the new situation and changes of the Treasury after the reform of collection system,and puts forward some Suggestions on further improving the Treasury service.