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网格化管理作为当前基层社会治理的主要抓手、创新社会治理方式的有效举措,对推进基层社会治理体系和治理能力现代化具有重大意义。基层税收治理是基层社会治理的一个重要内容,网格化管理为基层税收治理提供了一个现实途径。本文在分析基层税务机关开展税收网格化服务与管理的实践、成效以及存在问题的基础上,提出相应的完善建议,以期为推动建立基层税收治理新模式提供借鉴。
As the main starting point of current social governance at the grass-roots level, grid-based management is an effective measure to innovate the way of social governance and is of great significance to promoting the social governance system at the grass-roots level and the modernization of governance capacity. Grassroots tax administration is an important part of social governance at the grassroots level. Grid management provides a practical way for tax revenue management at the grassroots level. Based on the analysis of the practice, effectiveness and existing problems of the tax grid service and management carried out by the tax authorities at the grass-roots level, this paper puts forward corresponding suggestions for improvement so as to provide reference for promoting the establishment of a new mode of tax administration at the grassroots level.