| 我国税收征管制度亟待完善 |
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| 引用本文： | 周珍.我国税收征管制度亟待完善[J].新乡师范高等专科学校学报,2004,18(6):96-98. |
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| 作者姓名： | 周珍 |
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| 作者单位： | 新乡师范高等专科学校,财务处,河南,新乡,453000 |
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| 摘 要： | 当前我国税收征管的完善面临的突出问题是税源监控手段落后,征管内部监控弱化,税收立法层次较低,税制结构不合理以及税务队伍综合素质偏低,导致了"征收、管理、稽查、监控"四环节的信息不对称,从而造成大量税收流失,税制僵化,征管成本过高。因此,若要做到地方税收征管的完善,首先要实现税源监控转移,强化征管内部的监控体系,提升税收立法层次,并要多途径地推动税务队伍综合素质的提高。
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| 关 键 词： | 税源监控 税收征管 税权 信息不对称 纳税人剩余 |
| 文章编号： | 1008-7613(2004)06-0096-03 |
| 修稿时间： | 2004年5月25日 |
On the Perfection of Taxation and Management in Our Country |
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| ZHOU Zhen.On the Perfection of Taxation and Management in Our Country[J].Journal of Xinxiang Teachers College,2004,18(6):96-98. |
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| Authors: | ZHOU Zhen |
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| Abstract: | At present, the main problems in the perfection of taxation and management are the backward controlling measures over the tax resources; lower level of tax revenue legislation; the improper structure in tax system and the low qualities of the taxation staff. All these factors lead to the unbalanced information in ″tax collecting, managing, checking and controlling″, which result in the presence of a large amount of contemporary controlling systems. Therefore, we have to promote tax revenue legislation level and better the qualities of the taxation staff. |
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| Keywords: | tax resource control taxation and management unbalanced information taxpayer surplus |
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