摘要
税务管理现代化集中体现为集约型税务和服务型税务。构建税务管理现代化指标体系,应遵循规范性、国际可比性、综合性和可行性等基本原则。我们所构建的税务管理现代化指标体系由9项核心指标和23项外围指标构成,其中核心指标具有相对独立性,可用作主导性评估。案例分析表明,南京市地方税务管理现代化的阶段性战略目标是科学、合理和可行的。
The modernization of tax administration lies in the intensive and service-oriented tax administration. Working out the indicator system of modernization of tax administration, we should follow such basic principles as standardization, international comparability, and feasibility, etc. The present indicator system consists of nine core indicators and twenty-three peripheral indicators in which the former, relatively independent, could be applied to the guiding assessment. Case study tells us that the objectives for the modernization of the local tax administration of Nanjing Municipality are scientific, rational, and feasible.
出处
《审计与经济研究》
北大核心
2004年第5期52-56,共5页
Journal of Audit & Economics
关键词
税务管理现代化
指标设计原则
中国
税收征收管理
组织资源能力
modernization of tax administration
intensive tax administration
service-oriented tax administration
indicators
assessment
