专业化分工视野下的税源分类管理初探

可支配资源的严重不足及有限的管理资源没有得到优化配置和高效使用，是当前税源管理的基本格局。创新税源管理方式，应当借鉴专业化分工有助于提高效率的经济理论，甄别管理对象或划分工作职责开展税源分类管理，优化配置有限的税收征管资源，提高税源控管的针对性，实现税源管理的低成本和高效率。

Preliminary Research on the Category Management of Tax Source under the Division of Labor Based on Specialization

Acute shortage of the tax management resources and unoptimizable allocation and inefficient use of these limited resources are the basic feature of the current tax management system. To innovate tax management ways, we should borrow from the economic theory of division of labor based on specialization, carry out category management of tax source based on object or responsibility of management and optimize the allocation of limited tax management resources. In this way the goal of low cost and high efficiency of tax management could be achieved.