我国税收增长中的征管因素与税收精细化管理目标分析

Research of Tax Collection and Management in Tax Revenue Growth and Tax Lean Management’s Goals in China

通过对引起我国税收收入增长相关因素的实证分析,得出我国税收征管水平近年来虽然有了一定提升,但总体仍处于粗放式管理阶段,税收征管因素对税收增长的贡献率不高,并从税收管理对象、管理手段、管理内容及考核评价四个方面提出税收精细化管理相关建议。

By the empirical study on the factors associated with tax revenue growth in the last ten years,it concludes that recently tax collective and administrative level in China is on the rise,but overall it is still at the stage of extensive management,and the contribution of tax collection and management to the tax income growth is still small.For this reason,the article puts forward some suggestions to promote tax lean management from the perspective of tax management objects,management tools,management contents and evaluation.