税收高质高效管理探析

• 作 者: 宁夏回族自治区国税局课题组 张捷 林文 郭义祥 祁彦斌
• 出 处: 税务研究
• 发表日期: 2008年05期
• 关键词: 税收管理 征管模式 税收立法 计征 税务机关 税收分析 税收法制 税务违章 办税人员 税源管理

一、税收高质高效管理的内涵和衡量标准税收管理的高质包括六个方面的指标:一是税收立法的高层次高质量,主要通过制定与发布的税法的科学、严密、公正、透明、便利程度来体现;二是税收执法的高质量,严格依法办事,依率计征,执法必严,违法必究;三是遵守税法的高质量;四是维护税法的高质量;五是征管模式、方法、流程科学;

First, the content of high-quality tax management and measurement standards Tax management of high-quality indicators include six aspects: First, tax legislation, high-level high-quality, mainly through the formulation and dissemination of the tax law of science, rigorous, fair, transparent, Second, the high quality of tax law enforcement, in strict accordance with the law, according to the rate of levy, law enforcement must be strict, illegally bound; third is to comply with the high quality tax law; Fourth, to maintain the high quality of tax law; Method, process science