优化税务营商环境的“加减乘除法”

发布时间：2018-05-04 09:04

本文选题：“放管服” + 商事制度　；参考：《税务研究》2017年11期

【摘要】：税务营商环境日益成为引导资本投资、产业转移的重要导向。税务营商环境的改善,有利于优化创新创业环境,增强经济发展活力。本文从加强税收管理、减轻企业负担、优化税收管理手段、化解税收风险等方面,对我国税务营商环境的现状进行了客观描述,认为我国税务营商环境在"放管服"改革和商事制度改革背景下得到了大幅改善,但也存在原有的涉税信息化管理与新的税收征管模式和管理方式不匹配、信息共享机制尚未健全、由"管理"向"服务"转变的税收征管理念构建不到位等问题。基于这些问题,本文提出了提升税务部门信息化管税能力、借鉴国际经验出台专门法规保障以税务部门为主体的信息共享机制的提升、加强管理积极防范税收风险等政策建议。
[Abstract]:Tax business environment has become an important guide to guide capital investment and industrial transfer. The improvement of the tax business environment is conducive to optimizing the environment for innovation and entrepreneurship and enhancing the vitality of economic development. From the aspects of strengthening tax administration, lightening the burden of enterprises, optimizing the means of tax management and resolving tax risks, this paper gives an objective description of the present situation of the tax business environment in China. It is believed that the tax business environment in China has been greatly improved under the background of the reform of "release of administration and service" and the reform of commercial system, but there is also a mismatch between the original information management concerning tax and the new mode of tax collection and management. The mechanism of information sharing is not perfect, and the concept of tax collection and management, which is transformed from "management" to "service", is not in place. Based on these problems, this paper puts forward some policy suggestions, such as enhancing the ability of tax departments' information management, drawing lessons from international experience and issuing special laws and regulations to ensure the promotion of information sharing mechanism with tax departments as the main body, and strengthening management to actively guard against tax risks.
【作者单位】：河北经贸大学财政税务学院;北京工业大学应用数理学院;
【基金】：河北省教育厅重大攻关课题“京津冀协同发展的财税政策研究”(项目编号:ZD201514)的阶段性成果
【分类号】：F812.42

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