论文部分内容阅读
为落实国家税务总局“突出以风险管理为导向,以纳税评估为重点,以分类管理为基础”的现代化税收征管改革新思路,笔者认为,应当创造性构建以专业化评估为核心的征管新模式。一、构建内在监督制约的权责配置体系,搭建专业化评估传导推动全局的总架构(一)整合岗位职能,规范权责制约体系以分解重组税收管理员权力为核心,按照因事设岗、分岗管事的思路,合理分配职责,按照分权制衡、简便高效的原则,将工作事项分解到具体岗
In order to implement the new thinking of the modern tax collection and administration of the State Administration of Taxation, “highlighting the risk management as the orientation, focusing on the tax assessment and based on the classification management”, the author believes that it is necessary to creatively establish a new collection and management system that focuses on specialized assessment mode. First, the construction of the system of power and responsibility of the internal supervision and control, build a professional assessment of transmission to promote the overall structure of the overall (A) integration of job functions, standardize the system of rights and responsibilities to decompose the power of tax administrators as the core reorganization, Divide the post management ideas, reasonable distribution of duties, in accordance with the principle of checks and balances decentralization, simple and efficient principle, the work breakdown into specific posts