基于QA公司税收争诉的执法程序问题研究

发布时间：2018-02-24 23:30

本文关键词： 税收执法税收执法程序存在问题问题成因优化路径　出处：《广东财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：1994年不仅是经济发展的重要转折点、我国税收制度改革的标志性分界点,更是我国税收征管发展逐步呈现良好态势的起始点。之所以将1994年赋予如此重大的意义,一是因为1994年至2012年GDP增长率与达到了10.78%。经济的快速发展为我国税收收入增长奠定了经济基础。二是因为1994年启动了新中国成立以来规模最大、范围最广、内容最深刻、力度最强的工商税制改革,为税收收入培养稳固了可靠的税源。三是1994年以来我国税收征管模式的不断优化为我国税收收入稳定快速增长提供了手段保障。然而2013年以来税收收入的稳定增长态势受到威胁。造成威胁的原因主要是:中国经济进入下行通道、税制不够健全合理、税收征管改革还有待深化等。其中最主要的原因是税收执法程序方面出现了较为突出的问题。本文基于近年来我国税收执法程序问题较为突出这一现象,决定借助QA公司起诉广州市东区稽查局这一案件来分析我国税收执法程序存在的问题以及问题产生的原因,结合集权分权理论、扁平化理论、流程优化理论对税收执法工作现实情况进行思索,推出优化税收执法程序的合理建议。
[Abstract]:1994 is not only an important turning point for economic development, but also a landmark dividing point for the reform of China's tax system, and also the starting point at which the development of tax collection and management in our country gradually presents a good situation. First, because the growth rate of GDP reached 10.78% between 1994 and 2012. The rapid development of the economy laid an economic foundation for China's tax revenue growth. Second, since the founding of New China in 1994, it has been the largest in scale, the broadest in scope, and the most profound in content. The strongest reform of the industrial and commercial tax system, Third, the continuous optimization of the mode of tax collection and management since 1994 provides a means to ensure the steady and rapid growth of tax revenue in China. However, the steady increase of tax revenue since 2013. The long-term situation is threatened. The main reason for the threat is that the Chinese economy enters a downward channel. The tax system is not perfect and reasonable, and the reform of tax collection and management still needs to be deepened. The main reason is that there are some outstanding problems in the tax enforcement procedure. This paper is based on the fact that the tax enforcement procedure in our country has become more prominent in recent years. Decides to use QA Company to sue the Eastern Inspection Bureau of Guangzhou to analyze the problems existing in the tax enforcement procedure and the causes of the problems, combined with the centralization theory and the flattening theory. The theory of process optimization reflects on the reality of tax enforcement and puts forward reasonable suggestions for optimizing the procedure of tax enforcement.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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