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随着经济全球化趋势的不断加强和我国经济的快速发展,传统的税收征管模式已难以适应社会经济的快速变化,实行税源专业化管理势在必行。国家税务总局于2010年印发了《国家税务总局关于开展税源专业化管理试点工作的指导意见》(国税发[2010]101号),确定了开展税源专业化管理试点工作的指导思想,并在2010年底召开的全国税务工作会议上将积极推进税源专业化管理作为“十二五”时期的主要工作,稳步地推进税源
With the trend of economic globalization and China’s rapid economic development, the traditional tax collection and management model has been difficult to adapt to the rapid social and economic changes, the implementation of tax source management is imperative. In 2010, the State Administration of Taxation issued the Guiding Opinion of the State Administration of Taxation on Pilot Specialized Management of Tax Sources (Guoshuifa [2010] No. 101), and set forth the guiding ideology for carrying out the pilot project of specialized management of tax sources. In 2010, At the end of the National Tax Conference held at the end of the year, we will actively promote the professional management of tax sources as the major work during the “12th Five-Year Plan” and steadily push forward the tax sources