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近二十年来,世界范围内公共机构的管理变革对国税机构的职能配置与组织模式产生了深刻影响。国家税务机构的自主权不断增强,职能继续扩大,关税、社保费和其他相关非税职能配置给国家税务机构的潮流在继续推进。同时,国家税务机构的组织模式也在不断演化,混合型或全能型的内部组织模式成为主流,针对重点税源纳税人(大企业、高净值个人)设立专门部门的做法得到推崇。另一方面,许多国家也通过在外部设立管理委员会等方式不断加强对国家税务机构的监管和指导。这些经验对我国国税机构的改革具有一定借鉴意义。
In the recent two decades, the management reform of public agencies in the world has had a profound impact on the functional allocation and organizational model of the tax agencies. The autonomy of the state tax authorities has been constantly enhanced, their functions continue to expand, and the trend of allocating tariffs, social insurance premiums and other related non-tax functions to the state tax authorities is continuing to move forward. At the same time, the mode of organization of state tax agencies is also evolving. The mixed or all-powerful internal organization model has become the mainstream. The establishment of specialized departments for key tax source taxpayers (large enterprises and high net worth individuals) is respected. On the other hand, many countries also continuously strengthen the supervision and guidance of the state tax authorities by setting up management committees externally. These experiences have some reference to the reform of China’s taxation institutions.