进一步完美现行征管形式的思虑(国外英文资料).docVIP

进一步完善现行征管模式的思考(国外英文资料) But by the standards of law enforcement, its internal controls are still missing. It is shown that the linear form of the tube pattern determines the directionality of the flow direction of the information flow, which greatly weakens the interaction between the modules. From the collection and management information flow direction, always by the flow management module to collect module, finally to audit module, although all collection information sharing by means of computer network system, but according to their respective module division of responsibilities, after only by a module in the previous module monitor the law enforcement behavior, and audit as a collection of information flows through the final module, the supervision of it is actually missing. Secondly, the failure to define and set up the modules that have the right to carry out the supervision of daily law enforcement has resulted in a lack of mechanism for the correction and accountability of law enforcement offenses. Indications, tube, three modules have daily supervision function, therefore, by tax revenue law enforcement behavior monitoring can only exist in the model outside the discipline inspection departments, parts later on the agency or a independent law department, but neither disciplinary inspection department, or regulatory departments, their supervisory functions Settings are external, not in the collection process design, more not in the collection of the information systems function modules, so they as a selective or not in a certain extent, role is very limited. The quality and efficiency of the requisition are an insoluble problem in the present mode. The root of this phenomenon lies in the relative advance of the current management model. This is a step ahead of the three realities of the situation of administration, tax source and taxpayer compliance. From the method of administration, the tax collection is still in the stage of manual operation, and the inf