对我国大城市税收征管效率的思考

随着我国城市化水平的提高,经济税源也加速向城市集中,尤其是向大城市集中。所以,在客观上要求集中管理资源,将税收的管理重心向大城市转移,将税收管理的资源向大城市倾斜,逐步实现以大城市为中心的集约化管理。目前,大城市的税收征管由于存在各种问题而导致征管效率的较大损失。制约大城市税收征管效率的因素有很多,但相对而言,征纳交易费用、征管资源配置、税收服务体系建设应是三大关键因素。节约征纳交易费用、科学配置征管资源和完善税收服务体系是提升大城市税收征管效率的重要途径。

Reflection on the Efficiency of Tax Collection in China's Major Cities

With the rising of the level of urbanization in China,the sources of economic taxes have accelerated their way to concentrate on cities,especially on large cities.Therefore,it is objectively required to centralize the management of resources,shift the management focus of taxes to major cities,favor the tax administration resources to big cities,and gradually achieve the intensive management with big cities as the core.Currently,the tax collection and management in big cities has suffered a lot in its effici...