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2005年3月,国家税务总局发布并实施了《税收管理员制度(试行)》,强化管理由理念提倡进入全面实践阶段,标志着我国税收征管工作进入科学化、精细化时期。税收管理员作为税源管理的组织载体、主要抓手,在基层征管一线较好解决了原来管理部门不下户、不了解纳税人动态信息、疏于管理的问题,将“管事制”与“管户制”有机地结合起来,有力地推进了税收征管质
In March 2005, the State Administration of Taxation issued and implemented the “Tax Administrator System (Trial)”, and the concept of “strengthening management” was advocated by the concept to enter into a full-scale practice. This marked that the work of tax collection and administration in China had entered a period of scientification and elaboration. Tax administrators as the carrier of tax revenue management organization, the main starting point, the first line at the grass-roots collection better solve the original management department does not go home, do not understand the dynamic information of taxpayers, neglect of management issues, the “management system” and The “management system” organically combined, effectively promoted the quality of tax collection