进一步完善税收管理员制度的思考

税收管理员制度施行以来，税收管理员在税源管理和纳税服务工作中的作用得以强化，有力地推进了依法治税工作，税收征管的质量、效率、税源控管力度得到进一步提升。然而，在税收管理员制度发挥积极作用的同时，受诸多因素的影响，现行税收管理员制度还存在分类不够细化、管理幅度过大、缺乏奖优惩劣机制等问题。本文结合对吉林省国税局税收管理员制度执行的实证分析，就进一步完善税收管理员制度的构想和手段做了一些有益的思考。

On Perfecting Tax Administrator System

Since the enforcement of tax administrator system, the role of tax administrators in the sources of tax revenue administration and tax services has been strengthened to push on the work for tax administration according to the law and improve the quality, efficiency and efforts to control of sources of tax revenue for collection and management of tax. However, the system of tax administrators play an active role , affected by many factors, there are still problems for current tax system administrators, such as not enough detailed classification, management range is too large, lack of awards priority issues and so on. This thesis proposes improving ideas and means for the taxation Administrators system, with the example of the Empirical Analysis for implementing of the Internal Revenue Service tax of Manager System of Jilin Province.