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征收管理是税务管理的重要组成部分,是税法适用和税款征收的重要环节,是一般管理和执法管理的统一。过去,在以专管员为中心的征管模式下,由于采取“一人、一片、若干户”的管理方法;割裂了征收管理的、整体性,降低了税务机关内部管理的约束力,使专管;员个人的权利较大,同时也容易卢生偷税及税务人足徇私舞弊。征管改革以后实行的征管新模式,取消了传统的专管员制度,增强了税收征管工作的透明性、公开性和效率性,同时也对税收征管的科学性、有效牲提出了更高的要求。但是,一种征管模式是否科学、有效,要看它能否实现对税源的有效监控和管理,尽可能减少税收流失。
Levy management is an important part of tax administration, tax law is an important part of tax collection and collection, is the general management and law enforcement management of unity. In the past, under the mode of collection and management centering on the specialists, the administration method of “one person, one piece, several households” was adopted; the administrative integrity of collection and management was cut off and the binding power of the internal management of the taxation authority was reduced so that the specialization Individuals have a greater right to individual members, and it is also easy for Lusheng to evade taxes and taxpayers’ personal abuse. The new mode of collection and administration after the collection and administration reform canceled the traditional system of specialized commissioners and strengthened the transparency, openness and efficiency of tax collection and administration and also put forward higher requirements on the scientific and effective tax collection and administration . However, whether a collection and management model is scientific and effective depends on whether it can effectively monitor and manage the tax sources and minimize tax losses.