首页|税收征管改革推动全国统一大市场建设的思考

税收征管改革推动全国统一大市场建设的思考

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建设全国统一大市场是我国构建新发展格局的基础支撑和内在要求,当前面临要素流动不通畅、配置效率不高、地区分割等突出问题.税收征管改革可以通过提升税收征管的确定性、增强税务执法的规范性、提高税务监管的精准性、强化税务行政的便利性,促进市场统一协调、高效运行、公平竞争和充分开放.近年来,我国不断推进税收征管改革,通过强化区域执法合作、加强征管技术数字化与信息化、完善"放管服"改革等举措助力全国统一大市场建设,取得了较好成效.为进一步推动全国统一大市场建设,税务部门应继续加强税务执法区域协同、推进税收征管数字化建设、加强重点税源管理、持续优化税收营商环境.
Some Thoughts on Reform of the Tax Collection and Administration System for Building a National Unified Big Market
Building a national unified market is the basic support and inherent requirement for creating the new development pattern in China,which is currently faced with outstanding problems such as poor factor flow,inefficient allocation and regional division.Reform of the tax collection and administration system can promote the unity,coordination,efficient operation,fair competition and full opening of the market by enhancing the certainty of tax administration,standardization of tax enforcement,precision of tax supervision and convenience of tax administration.In recent years,China has continued to promote the reform of the tax collection and administration system,and has achieved good results by strengthening regional law-enforcement cooperation,enhancing digitization of tax administration technology,and improving the reform of government functions to facilitate the establishment of a unified national market.In order to further promote building a unified national market,the tax authorities should continue to strengthen the regional coordination of tax law enforcement,promote the digital construction of the tax collection and administration system,strengthen the management of key tax sources,and continue to improve the tax business environment.

National Unified Big MarketTax Collection and AdministrationTax EnforcementTax Business Environment

石绍宾、张玲欣、王国强

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山东大学经济学院/山东大学公共经济与公共政策研究中心

山东大学经济学院

国家税务总局济南市税务局

全国统一大市场 税收征管 税务执法 税收营商环境

国家社会科学基金

22BJY024

2024

税务研究
中国税务杂志社

税务研究

CSSCICHSSCD北大核心
影响因子:1.497
ISSN:1003-448X
年,卷(期):2024.(3)
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