论深化税收征管改革面临的主要问题及解决对策

A Study of the Main Problems of and Solutions to the Intensifi cation of Tax Levy and Management

现行税收征管模式与新的经济形势和征管环境相比 ,越来越清晰地显露出不足与滞后 ,监管乏力、信息失真、协作不畅、稽查低效、服务欠缺 ,税收目标难以实现。为此 ,必须调整征管格局 ,实行专业化分工 ,优化资源配置 ,建立人机互动协作关系 ,处理好管事与管户、管税的关系 。

Compared with new economic situation and the enviro nm ent of levy and management,the shortcomings of the present levy and management m ode have been manifesting clearly,such as stagnancy,inefficient supervision,dist ortive information,unsuccessful cooperation,inefficient check,deficient service, unrealistic tax goal,and so on,As a result,we must adjust the pattern of levy an d management,practise specialized division of labour,optimize resources distribu tion,establish joint cooperative relations between people and machine,effectivel y deal with the relationship among the management of concrete things,residence a nd tax,and increase the quality of the effect and contraposition of check.