税务行政管理

税务行政管理效率就是税收征管资源的配置问题。

The efficiency of tax administration is tax collection and management of resource allocation issues .

税务行政管理效率在我国是一个比较新的课题，交叉学科研究是其一个新趋势。

Tax administration is a new subject in our country , and cross-subject research is a new trend .

我国税务行政管理效率研究

Research on tax efficiency

它具体包括税收法制管理、税收征收管理、税收计划管理和税务行政管理四个方面。

Taxation management includes the taxation legal system management , revenue from collecting management , revenue from planning management and revenue from administrated management .

本文在分析了目前基层税务行政管理中存在的问题后，对绩效管理在基层税务行政管理中的运用进行了可行性研究。

This essay presents , after an analysis of the existing problems , a feasibility study for the application of performance management in Taxation Administration at grass-root level .

西方的新公共管理运动无疑为提高税务行政管理效率提供了一种新的思路，但我们在吸纳私人部门管理经验的同时，务必要透彻研究税务部门自身的特点。

Western new public management undoubtedly provides a new thinking for improving the efficiency of tax administration . However , when we absorb the experience of private sector management , studying the characteristic of tax department is necessary .

《税务行政管理系统》采用了C/S模式，运用了面向对象语言来实现，其中包含了众多的分布式对象，如何对其进行有效的测试，是一个亟待解决的问题。

《 The Tax Administrative System 》 adopted the C / S mode , it is carried out by the usage of object oriented language . It includes numerous distributed object , and how to carry on the valid testing is an urgent problem to be solved .

第二部分是对公共治理理论的介绍，阐释了公共治理理论与税务行政危机管理的关联性。

The second part is the introduction of public governance theory , which explains the relevance of the public governance theory and the management of tax administration crisis .

第三部分是基于公共治理视角，从税收执法和优化纳税服务两个方面对税务行政危机管理进行研究，提出具体的思路和措施。

The third part , in the perspective of the public governance theory , researches on tax administration crisis management from tax law enforcement and optimization of tax services , and puts forward specific ideas and measures .

应从完善制度设计、明确处罚主体资格等方面采取措施，加强对税务行政处罚的管理。

We should take measures from respect of improving system design , defining the qualification of punishment subject etc. to strengthen the control over tax administrative penalty .

其次，它的执法行为是税务行政机关对外实行管理的具体行政行为。

The act of enforcing the law is a concrete administrative behavior that the tax authority implements management to the outside .

再者，它是税务行政机关执行国家有关税务行政管理活动方面的法律、法规和规章的行为。

The tax law enforcement refers to that the tax authority enforces the national laws , regulations and rules about the administrative management activity of tax .

税务行政处罚是税务机关实施税务行政管理的重要手段，也是税务机关行政执法中的经常性内容。

Taxation administrative punishment is the important means that the tax authority implements the taxation administrative management and the regular content that tax authority enforces the administrative law .

税务行政审批作为我国行政审批制度的重要组成部分，是政府实施税务管理的一个重要手段，大量存在于当前的税务行政管理实践中，几乎影响着所有纳税人的权利与义务。

As an important part of the administrative license system , the tax administrative examination and approval is a effective means to manage tax affairs . It abounds in the current tax administration practice , almost affects the right and the duty of all taxpayers .

税务机关是国家重要的行政执法机关，其主要职能是行使税收执法权，进行税务行政管理。

The administrative organization in charge of taxation is one of the important administrative law enforcement agencies .