首页|实现重点税源高质量管理的实践、问题与对策——以国家税务总局深圳市大鹏新区税务局重点税源网格化管理为例

实现重点税源高质量管理的实践、问题与对策——以国家税务总局深圳市大鹏新区税务局重点税源网格化管理为例

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本文以国家税务总局深圳市大鹏新区税务局对重点税源网格化管理的探索为例,分析了当前重点税源网格化管理中存在的网格划分不够清晰、精细服务覆盖不全、风险指标建设薄弱、数据壁垒消除困难等方面的问题,指出可从形成网格执法模式、提升网格执法效能,增强管理服务主动性、提升涉税指导覆盖度,实现数据治理效能、防范收入异动风险,实现数据共享机制、形成"政府+社会"共享格局等方面进行完善,更好实现重点税源高质量网格化管理.
Practices,Problems and Countermeasures to Achieve High-quality Management of Key Tax Sources——Take the Grid Management of Key Tax Sources of Dapeng New District Office,Shenzhen Tax Service,State Taxation Administration as an Example
Taking the exploration of the grid management of key tax sources by the Dapeng New District Office,Shenzhen Tax Service,State Taxation Administration as an example,this paper analyzes the problems existing in the current grid management of key tax sources,such as the lack of clear grid division,incomplete fine service coverage,weak construction of risk indicators,and difficulty in eliminating data barriers.In view of those problems,efforts can be from the aspects of forming a grid law enforcement model,improving the efficiency of grid law enforcement,enhancing the initiative of management services,improving the coverage of tax-related guidance,realizing the efficiency of data governance,preventing the risk of income changes,realizing the data sharing mechanism,and forming a"government+society"sharing pattern,so as to better realize the high-quality grid management of key tax sources.

Tax Source ManagementGridHigh-quality DevelopmentTax ManagementSmart Taxation

邹剑雄、王彬

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武汉大学法学院

国家税务总局深圳市大鹏新区税务局

税源管理 网格化 高质量发展 税收管理 智慧税务

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.(12)