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地税部门具有组织政府收入、调控经济发展、调节社会分配的多种职能,既是一个政府收入征管部门,也是一个经济执法和管理部门。评价地税部门的工作绩效,不但要看其组织税收收入的多少,更要综合考量地税部门全面发挥职能的整体行政效能,主要是地税收入占政府收入的比重。地税部门的社会贡献率是综合评判地税部门整体行政效能的一个重要的新标尺。湖北地税部门的社会贡献水平及其发展态势表明,经济发展、财税体制、财税政策、征收管理是影响地税贡献率水平的四大主要因素。湖北地税部门的社会贡献率迅速提高,地税收入的管理型增长拉动是第一位的,其次是经济型增长的持续拉动。进一步提高地税部门的社会贡献率,必须发展与管理并举。
The local tax department has the functions of organizing government revenue, regulating economic development, and regulating social distribution. It is not only a government revenue collection and management department but also an economic law enforcement and management department. To assess the work performance of local tax departments, not only depends on how much its organization tax revenue, but also comprehensively consider the overall administrative functions of local tax departments to fully play their functions, mainly the proportion of local tax revenue to government revenue. The contribution rate of the local tax department is an important new measure for evaluating the overall administrative efficiency of the local tax department. The level of social contributions of Hubei local taxation departments and their development trend indicate that economic development, fiscal and taxation system, fiscal and taxation policies and collection and management are the four major factors that affect the contribution rate of local government taxes. The contribution rate of social tax in Hubei local taxation department increased rapidly, and the management-driven growth of local government revenue was the most important one, followed by the sustained growth of economic growth. To further improve the local tax department’s contribution to society, we must develop and manage simultaneously.