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税源专业化管理若干问题的思考
引用本文:康建军,李彩青.税源专业化管理若干问题的思考[J].铜陵学院学报,2012(4):30-32.
作者姓名:康建军  李彩青
作者单位:太原理工大学
摘    要:税源专业化管理是对传统税源管理的重大变革。大力推进税源专业化管理是税收工作精细化的前提,是税收工作科学化的基础。构建专业化的税源管理体系,对优化纳税服务、强化税源管理、提高征管质效等意义重大。文章针对全国税源专业化管理试点情况,对税源专业化管理的税源分类、机构设置、税源管理信息化等问题进行了探讨。

关 键 词:税源专业化  管理  问题

Considerations to the Several Problems of Specialized Management of Tax Sources
Kang Jian-jun,Li Cai-qing.Considerations to the Several Problems of Specialized Management of Tax Sources[J].Journal of Tongling College,2012(4):30-32.
Authors:Kang Jian-jun  Li Cai-qing
Institution:(Taiyuan University of Technology,Taiyuan Shanxi 030024,China)
Abstract:The specialized management of tax sources is the revolution to the traditional management of tax sources.It is a fine premise and scientific basis of tax work to promote specialized management of tax source vigorously.Building specialized management system of tax sources is great significant to optimize the tax service,strengthen management and improve the quality and efficiency of tax collection.This thesis bases on the pilot situation of specialized management of tax source in China,analyzes the classification,institutional setup and management information of specialized management of tax sources.
Keywords:specialized management of tax sources  problem  consideration
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