营改增背景下企业办税人员素质现状及提升路径

当前不断推进的营改增对企业税务管理工作提出了更高要求,对企业办税人员素质形成了新的考量。本文分析了营改增背景下税企双方对企业办税人员的素质要求,结合地方企业办税人员的素质现状,探究其影响因素。提出应严格企业办税人员准入制度,建立配套的职称晋升和有效的激励机制,为办税人员营造良好的职业发展空间,促进其综合素质的全面提升,为地方经济发展助力。

The Current Situation and Promotion of Corporate Tax Officers＇Quality in The VAT Transformation Program

The ongoing VAT program raises higher requirement to the tax administration work of enterprise, also the ability of corporate tax officers. This essay analyses the ability requirement to the corporate tax officers of both enterprise and tax department combined with current ability of local enterprises＇ tax officers to explore the facts that affects the situation. This essay raises a claim to make a strict access rule of corporate tax officers, build an effective incentive mechanism and promotion system to create a good career development space of tax officers, which will improve their comprehensive ability and help with local economic development.