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推行税源专业化管理,是“十二五”期间税收征管工作的重要任务。本文应用逻辑学和劳动分工的理论,对税源专业化管理的核心内容——类项划分进行了详细的探讨,在这个基础上,结合考虑现有条件和现阶段的税务工作特点,建立了一个条块管理相结合、专业分工与机构设置相契合的税源专业化管理模式,以供参考。
The implementation of special management of tax sources is an important task in tax collection and administration during the “12th Five-Year Plan” period. Based on the theory of logic and division of labor, this dissertation discusses in detail the classification of tax items, which is the core of specialization of tax sources. On the basis of this, considering the existing conditions and the characteristics of the current tax work, The combination of management, professional division of labor and institutional settings in line with the tax source of professional management mode for reference.