暨南学报(哲学社会科学版)

作者：方俊

单位：华南理工大学公共管理学院。

关键词：“放管服”改革,基层税收征管,权责边界,错配,调适

基金：国家社会科学基金项目“国家治理视角下第三部门政治参与的特征、效果及路径选择研究”(16BZZ025);广州市哲学社会科学发展“十三五”规划课题“广州特色社会组织发展研究”(2020GZGJ20)。

理顺权责关系是构建管理秩序的根本。基层税务部门税收征管权责定位科学合理与否,不仅影响到公众对“放管服”改革的认知与评价,而且事关能否为税收征管体制改革、推动“放管服”背景下税收治理体系和治理能力现代化赋能。以广州市L区为样本,研究发现,“放管服”改革背景下L区税收征管权责存在久被诟病的错配问题,表现为征管权责边界模糊不清、征管权责界定未能与时俱进、征管权责匹配程度不均。文章在对当前征管权责界定的制度现状以及基层税收征管权责错配缘由进行深入探因的基础上,提出从制度、机制、技术、监管、舆论五个层面入手,采取针对性措施调适基层税收征管权责关系,优化税收征管体制改革,提升税收征管效率,确保国家财政收入的稳定与充盈。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"fundList_cn":["国家社会科学基金项目“国家治理视角下第三部门政治参与的特征、效果及路径选择研究”(16BZZ025);广州市哲学社会科学发展“十三五”规划课题“广州特色社会组织发展研究”(2020GZGJ20)。"],"article":{"keywordList_cn":["“放管服”改革","错配","调适","基层税收征管","权责边界"],"juan":"43","zhaiyao_cn":"理顺权责关系是构建管理秩序的根本。基层税务部门税收征管权责定位科学合理与否,不仅影响到公众对“放管服”改革的认知与评价,而且事关能否为税收征管体制改革、推动“放管服”背景下税收治理体系和治理能力现代化赋能。以广州市L区为样本,研究发现,“放管服”改革背景下L区税收征管权责存在久被诟病的错配问题,表现为征管权责边界模糊不清、征管权责界定未能与时俱进、征管权责匹配程度不均。文章在对当前征管权责界定的制度现状以及基层税收征管权责错配缘由进行深入探因的基础上,提出从制度、机制、技术、监管、舆论五个层面入手,采取针对性措施调适基层税收征管权责关系,优化税收征管体制改革,提升税收征管效率,确保国家财政收入的稳定与充盈。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6041","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6041","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2021/V43/I10/46","qi":"10","id":6041,"nian":2021,"bianHao":"2021-10-46","zuoZheEn_L":"FANG Jun","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2021","shouCiFaBuRiQi":"2021-11-03","qiShiYe":"46","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2021/V43/I10","lanMu_cn":"国家治理现代化研究","pdfSize":"1710","zuoZhe_CN":"方俊","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6041","title_cn":"“放管服”背景下基层税收征管权责:错配与调适","jieShuYe":"59","keywordList_en":["adjustment","basal tax management","mismatch","reform of government functions","right and responsibility boundary"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6041","zhaiyao_en":"Straightening out the relationship between rights and responsibilities is the foundation of rebuilding management order. 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来源：2021年第10期

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