论文部分内容阅读
根据国家对税收征管体制改革的要求,我市将过去集征、管、查于专管员一身的旧征管体制改革为征、管、查相分离,相互制约,相互促进的新型征管体制。如何保证改革后新体制工作的成效,除了税务机关加强对税收征管工作的大力领导外,关键还在于要有一支素质高的专管员队伍。从我市目前税收专管员队伍的素质看,有的还不能完全适应这种新型征管体制的需要,有必要采取措施,切实提高其素质。我认为,现阶段提高专管员素质的重点应放在以下几个方面。
According to the requirements of the state on the reform of the tax collection and management system, the city will transform the old collection and management system that had set the stage of collection, management and inspection in the past into a new type of collection and management system that involves separation, restriction and promotion of each other. How to ensure the effectiveness of the work of the new system after the reform, in addition to the tax authorities’ vigorous leadership over tax collection and administration, the key lies in having a contingent of highly-qualified specialists. Judging from the quality of the current tax specialists in our city, some still can not fully meet the needs of this new collection and management system, it is necessary to take measures to effectively improve its quality. In my opinion, the focus of improving the quality of the specialists at the current stage should be put in the following aspects.