本文選題：國(guó)家治理 + 稅收征管��； 參考：《稅務(wù)研究》2017年08期

【摘要】：隨著我國(guó)進(jìn)入全面轉(zhuǎn)型的關(guān)鍵時(shí)期,國(guó)家治理在經(jīng)濟(jì)社會(huì)中的作用日益凸顯,稅收征管現(xiàn)代化作為國(guó)家治理體系和治理能力現(xiàn)代化的重要內(nèi)容也被提上日程。然而長(zhǎng)久以來(lái),我們更關(guān)注稅收制度,對(duì)稅收征管的關(guān)注相對(duì)較少,二者的不匹配在很大程度上制約著稅收治理能力的提高。鑒于此,本文從國(guó)家治理的視角分析梳理了稅收征管與稅收制度的關(guān)系,闡述了稅收征管對(duì)于稅收制度和國(guó)家治理的重要性,并研究了稅收征管影響國(guó)家治理的作用機(jī)制。
[Abstract]:With China entering the critical period of overall transformation, the role of national governance in the economic and social is increasingly prominent, and the modernization of tax collection and management, as an important part of the modernization of national governance system and governance capacity, has also been put on the agenda.However, for a long time, we pay more attention to the tax system and pay less attention to the tax collection and management. The mismatch between them restricts the improvement of the ability of tax administration to a great extent.In view of this, this paper analyzes the relationship between tax collection and management and tax system from the perspective of national governance, expounds the importance of tax collection and management to the tax system and national governance, and studies the function mechanism of tax collection and management affecting national governance.
【作者單位】： 中國(guó)財(cái)政科學(xué)研究院;四川大學(xué)電氣信息學(xué)院;
【分類號(hào)】：D630;F812.42

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