| 分税制下税收征管体制改革探讨 |
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| 引用本文： | 赵云旗. 分税制下税收征管体制改革探讨[J]. 财经论丛, 2005, 0(5): 43-50 |
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| 作者姓名： | 赵云旗 |
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| 作者单位： | 财政部财政科学研究所,北京,100036 |
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| 摘 要： | 分税制下的税收征管体制已经实行了10年之久,财政界和学术界对其运行效果十分关注,是否需要改革说法不一.本文分析了目前税收征管体制存在的问题及其原因.在此基础上,借鉴国内的经验,参考国外的情况,提出国税局和地税局应该走合并的道路,从而减少征管成本,提高征收效率.
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| 关 键 词： | 分税制 税收征管 体制改革 分税制 税收征管体制改革 Allocation Management System Collection Reform 效率 征收 征管成本 道路 地税局 国税局 情况 国外 问题 存在 分析 运行效果 学术 政界 |
| 文章编号： | 1004-4892(2005)05-0043-08 |
| 收稿时间： | 2005-07-01 |
| 修稿时间： | 2005-07-01 |
Study on the Reform of Tax Collection and Management System Under the System of Tax Allocation |
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| ZHAO Yun-qi. Study on the Reform of Tax Collection and Management System Under the System of Tax Allocation[J]. Collected Essays On Finance and Economics, 2005, 0(5): 43-50 |
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| Authors: | ZHAO Yun-qi |
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| Abstract: | Tax collection and management system under the system of tax allocation had implemented for about ten years. Financial circles and academy pay close attention to the result. But they had different versions of the system reform. This paper researched the existing problems and the reason of tax collection and management system. The paper used the domestic experience and foreign experience for reference and proposed that the State Taxation Bureau andLocal Taxation Bureau should take the road to amalgamate in order to reduce the cost of tax collection and management, and improve the efficiency of collecting. |
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| Keywords: | system of tax allocation tax collection and management system reform |
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