税源专业化管理中存在的问题及改进措施

摘要

Currently, there are some prominent conflicts and problems in tax source specialized administration, which is not only because of the management system but also because of the management approach. This paper argues that it is not only necessary to perfect the administration mechanism but also constantly strengthen tax legislation.%当前税源专业化管理还存在一些矛盾和问题，这有管理体制的原因，也有管理方式的原因。本文认为，强化税源专业化管理，既要在完善管理机制上下功夫，还要不断加大税收法治化建设。