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论税制改革、优化与税收征管均衡发展
引用本文:高凌江.论税制改革、优化与税收征管均衡发展[J].税务与经济,2008(3):70-73.
作者姓名:高凌江
作者单位:中国人民大学,北京,100872
摘    要:税制改革与优化为税收征管创造良好的实施基础,有助于税收征管质量和效率的提高;税收征管是税制改革与优化的制约因素,良好的税收征管是保证税制有效运行的手段,税收征管质量和效率的提高有利于税制改革与优化,为税制改革与优化提供更广阔的空间。只有税制改革、优化与税收征管均衡发展,才能更好地实现税收政策的经济社会目标,充分发挥税收的作用。

关 键 词:税制改革  税收优化  税收征管
文章编号:1004-9339(2008)03-0070-04
修稿时间:2008年2月1日

On Balanced Development of Tax Reform,Optimization and Tax Collection and Management
Gao Ling-jiang.On Balanced Development of Tax Reform,Optimization and Tax Collection and Management[J].Taxation and Economy,2008(3):70-73.
Authors:Gao Ling-jiang
Abstract:Tax reform and optimization create a good base for the implementation of the tax collection and management,on which the quality and efficiency of tax collection and management improvement;tax collection is the limit factor in tax reform and optimization constraints,a good system of tax collection and management guarantees the effective functioning of tax,improvement of the quality and efficiency of tax collection and management help the tax reform and optimization,and will provide a broader space for the tax reform and optimization.Therefore,the only tax reform,optimization and tax collection and management balanced development,and tax policy better to achieve the economic and social goals,and give full play to the role of taxation.
Keywords:tax reform  tax optimization  tax collection and management  
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