基层如何适应税收征管体制改革

发布时间：2018-05-29 22:31

  本文选题：基层地税机关 + 征管体制　； 参考：《现代国企研究》2016年24期

【摘要】：2015年底中央《深化国税、地税征管体制改革方案》出台后,我国税收征管体制改革进程加快,加之"营改增"的全面到位,对地税收入和征管格局、征管方式带来巨大影响,地方税收征管面临前所未有的新挑战和新机遇,如何破解成了摆在各级地税部门尤其是基层地税机关面前的一项重大课题。文章对当前基层地税机关税收征管面临的主要问题进行了深入剖析,就如何应对从科学设置管理岗位、转变税收管理方式、构建税收共治格局、深化国地税合作、实施人才强税战略、创新服务方式等六个方面进行详细阐述,为基层地税机关落实征管体制改革进行了有益的探索。
[Abstract]:After the introduction of the Central Committee's "deepening of State tax and Local tax Collection and Management system" at the end of 2015, the process of tax collection and management system reform in China has been accelerated, and the "camp reform and increase" has been put in place in an all-round way, which has had a great impact on the local tax revenue, the pattern of collection and management, and the mode of collection and management. Local tax collection and management is faced with unprecedented new challenges and opportunities. How to solve this problem has become an important issue for local tax departments at all levels, especially for grass-roots local tax authorities. In this paper, the main problems facing the tax collection and management of the local tax authorities at the grass-roots level are deeply analyzed, and how to deal with the problem of how to set up management posts scientifically, change the mode of tax administration, construct the pattern of tax co-administration, and deepen the cooperation of national local tax are discussed. The implementation of the talent tax strategy and the innovation of service methods are elaborated in detail, which provides a useful exploration for the implementation of the reform of the collection and management system of the local tax authorities at the grass-roots level.
【作者单位】： 安义县地税局;
【分类号】：F812.42
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本文编号：1952718