公共机构改革对国税机构职能与组织的影响

发布时间：2018-05-10 10:15

本文选题：公共管理 + 国税机构　；参考：《国际税收》2016年02期

【摘要】：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。
[Abstract]:In the past twenty years, the changes in the management of public institutions in the world have had a profound impact on the allocation of functions and the organizational model of national tax institutions. The autonomy of national tax agencies is increasing, their functions continue to expand, and the trend of tariffs, social security fees and other related non-tax functions allocated to national tax agencies continues to advance. At the same time, the organization mode of the national tax authority is also evolving, the internal organization mode of mixed or omnipotent has become the mainstream, and the practice of setting up special department for the key tax source taxpayer (large enterprise, high net worth individual) has been respected. On the other hand, many countries continue to strengthen the supervision and guidance of national tax authorities through the establishment of external management committees. These experiences have certain reference significance to the reform of the state tax organization in our country.
【作者单位】：南京财经大学公共管理学院;南京财经大学财政与税务学院;
【基金】：国家自然科学基金面上项目(批准号:71373115)的阶段性成果
【分类号】：F812.42

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