發(fā)布時(shí)間：2018-05-10 10:15

  本文選題：公共管理 + 國(guó)稅機(jī)構(gòu)��； 參考：《國(guó)際稅收》2016年02期

【摘要】：近二十年來(lái),世界范圍內(nèi)公共機(jī)構(gòu)的管理變革對(duì)國(guó)稅機(jī)構(gòu)的職能配置與組織模式產(chǎn)生了深刻影響。國(guó)家稅務(wù)機(jī)構(gòu)的自主權(quán)不斷增強(qiáng),職能繼續(xù)擴(kuò)大,關(guān)稅、社保費(fèi)和其他相關(guān)非稅職能配置給國(guó)家稅務(wù)機(jī)構(gòu)的潮流在繼續(xù)推進(jìn)。同時(shí),國(guó)家稅務(wù)機(jī)構(gòu)的組織模式也在不斷演化,混合型或全能型的內(nèi)部組織模式成為主流,針對(duì)重點(diǎn)稅源納稅人(大企業(yè)、高凈值個(gè)人)設(shè)立專門部門的做法得到推崇。另一方面,許多國(guó)家也通過(guò)在外部設(shè)立管理委員會(huì)等方式不斷加強(qiáng)對(duì)國(guó)家稅務(wù)機(jī)構(gòu)的監(jiān)管和指導(dǎo)。這些經(jīng)驗(yàn)對(duì)我國(guó)國(guó)稅機(jī)構(gòu)的改革具有一定借鑒意義。
[Abstract]:In the past twenty years, the changes in the management of public institutions in the world have had a profound impact on the allocation of functions and the organizational model of national tax institutions. The autonomy of national tax agencies is increasing, their functions continue to expand, and the trend of tariffs, social security fees and other related non-tax functions allocated to national tax agencies continues to advance. At the same time, the organization mode of the national tax authority is also evolving, the internal organization mode of mixed or omnipotent has become the mainstream, and the practice of setting up special department for the key tax source taxpayer (large enterprise, high net worth individual) has been respected. On the other hand, many countries continue to strengthen the supervision and guidance of national tax authorities through the establishment of external management committees. These experiences have certain reference significance to the reform of the state tax organization in our country.
【作者單位】： 南京財(cái)經(jīng)大學(xué)公共管理學(xué)院;南京財(cái)經(jīng)大學(xué)財(cái)政與稅務(wù)學(xué)院;
【基金】：國(guó)家自然科學(xué)基金面上項(xiàng)目(批準(zhǔn)號(hào):71373115)的階段性成果
【分類號(hào)】：F812.42

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相關(guān)期刊論文 前1條

1 李林木;阮愛鶯;;公共管理改革浪潮下國(guó)稅機(jī)構(gòu)的職能配置與組織模式[J];涉外稅務(wù);2009年02期

【共引文獻(xiàn)】

相關(guān)期刊論文 前1條

1 阮愛鶯;汪盧俊;李林木;;公共機(jī)構(gòu)改革對(duì)國(guó)稅機(jī)構(gòu)職能與組織的影響[J];國(guó)際稅收;2016年02期

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