新常态下地税部门税收收入计划模式研究

发布时间：2018-03-23 23:36

本文选题：税收收入　切入点：计划模式　出处：《经济研究参考》2017年17期

【摘要】：正为适应新形势的发展,国家税务总局提出构建新型税收收入管理体系,以求实现对税收计划的科学管理。然而,与国税部门相比,地税部门受上级税务部门和同级政府的双重领导,面临的问题更为复杂:一方面在新常态下,传统税收收入计划模式存在着"增长率"设定过高的问题;另一方面受制于现行体制和税源预测技术等客观因素,新型税收收入管理体系面临着难以投入运用的窘境。本文通过深入分析传统税收收入计划模式的运作机
[Abstract]:In order to adapt to the development of the new situation, the State Administration of Taxation has proposed to construct a new tax revenue management system in order to realize the scientific management of tax plans. The local tax department is under the double leadership of the higher tax department and the government at the same level, so the problems are more complicated: on the one hand, under the new normal condition, the traditional tax revenue planning mode has the problem of "high growth rate"; On the other hand, the new tax revenue management system is difficult to be put into use because of the objective factors such as the current system and tax source prediction technology. This paper analyzes the operating machine of the traditional tax revenue plan mode deeply.
【作者单位】：广西钦州保税港区地方税务局;
【分类号】：F812.42

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