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我局作为全市征管改革试点分局之一,于去年九月进行了征管与检查两分离的改革,推行“两员进户,职责分明,相互制约,依法司职”的征管模式。实践证明,新模式运作正常,制约、激励和制衡机制开始形成,征管水平有所提高,依法治税出现了新气象。一、实施征管改革的主要作法 (一)优选新型征管模式。在权衡征、管、查三分离或两分离的利弊时,我们注重考虑:①我局以城带郊,辖区广阔,交通不便,税源户分散,如采取“三分离”模式,则纳税人上门纳税,税务人员下户征管均不方便;②我局第一线征管人员大多数是新干部,业务素质尚待提高,实行“三分离”,机构增多,将导致一线业务骨干相对减少,难以开展传、帮、带,不利于青年干部业务水平的提高,③“三分离”势必分工愈细,因而联系环节愈多,协调运转要求也愈严,目前条件尚不成熟,况且征收与管理的职责范围也难以严格划分;④新的征管模式必须能够充分体现
As one of the pilot branch of the city’s reform of collection and administration, the Bureau conducted a two-part reform of collection and inspection in September last year and implemented the mode of collection and management of “two-member households with distinct responsibilities and mutual restraint and working according to law.” Practice has proved that the normal operation of the new model, constraints, incentives and checks and balances mechanism began to take shape, the level of collection management has improved, according to the law a new atmosphere of tax. First, the implementation of the main reform of the tax collection (a) optimize the new collection and management model. When we weigh the pros and cons of collecting, collecting and checking three separate or two separate points, we pay attention to the following: (1) If we adopt the “three separate” mode, the tax bureau will pay the taxpayer door-to-door Tax administration and taxation personnel are not easy to collect and administrate under the jurisdiction of the people. ② Most of the personnel in charge of the first line of the bureau are new cadres. The quality of their business needs to be improved. The implementation of “three separate measures” and the increase of institutions will result in the relative reduction in the number (3) “Three Separations” will inevitably result in a more detailed division of labor. As a result, the more the links are, the more stringent the requirements of coordination and operation. At present, the conditions are not yet ripe yet, but the duties of collection and management The scope is also difficult to be strictly divided; ④ new collection and management model must be able to fully reflect