提高通用设备制造业税收征收效能问题研究

发布时间：2018-03-04 01:05

本文选题：税源质量　切入点：征管效能　出处：《云南财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：税收征管是整个税收管理活动中的重要环节,不仅能够将潜在的税源转变为实际税收缴纳入库,同时也能够发挥税收杠杆作用,调整产业结构。评价一个地方税收征管能力好坏的方法,一个是要知道未来一段时间该地区税收收入情况即税收预测,另外一个是能否做到应收尽收,即税收质量评价。而税收质量的好坏主要通过税收征收效能的高低来体现。所以,如果税收征收效能较低,会使潜在税源流失,税收征管质量差,优质税源不能发挥作用,严重削弱国家组织税收收入的能力,增加征管成本。通用设备制造行业为工业行业提供基础设备和零部件,随着中国市场经济的高速发展,通用设备制造行业在中国经济发展与经济全球化的过程中位置越来越重要,行业增加值占总体GDP的比重也不断加大,对整个税收贡献率越来越大。但是其发展过程还是存在一些问题,从自身原因来说通用设备制造业自主创新力度不够、企业规模较小、自主研发能力弱、经营方式繁杂;从税收征管来说,行业工艺流程复杂,税务局监管难度大,税源质量不高。所以,对通用设备制造行业进行税源分析,提高其征管能力,意义重大。因此,为了进一步挖掘通用设备制造行业税源质量,本文结合税务局给出微观税收评价方法中的税收征管效能位差模型,在分析通用设备制造行业特征的基础上,以2013年、2014年、2015年前10个月,三个时间段数据作为样本数据,建立通用设备制造行业位差分析模型。构建位差分析指标,以发展能力、盈利能力、营运能力、偿债能力等几项财务指标作为评价指标,分析其税源质量、税收征管效能。研究结果表明:通用零部件制造;其他通用设备制造业;文化、办公用机械制造三个行业在三年的实证分析中,其税收征管效能都不高,究其原因主要是企业规模小,行业整体实力单薄、优质税源不能发挥应有作用、部分行业经营方式繁杂,税源监管难度较大、部分行业会计核算不健全等。因此,本文根据以上问题,也提出相关建议。
[Abstract]:Tax collection and management is an important link in the whole tax administration activities. It can not only transform the potential tax sources into actual tax collection, but also play a role as a tax lever. Adjusting the industrial structure. The method to evaluate the ability of a local tax collection and management is to know the tax revenue situation in the region for a period of time, that is, the tax forecast, and the other is whether or not the local tax revenue can be collected as a whole. That is, the evaluation of tax quality. The quality of tax collection is mainly reflected by the efficiency of tax collection. Therefore, if the efficiency of tax collection is low, it will cause the loss of potential tax sources, the poor quality of tax collection and administration, and the failure of high-quality tax sources to play a role. The ability of the state to organize tax revenue is seriously weakened, and the cost of collection and management is increased. The general equipment manufacturing industry provides basic equipment and components for the industrial industry. With the rapid development of China's market economy, The general equipment manufacturing industry is becoming more and more important in the process of China's economic development and economic globalization, and the proportion of industry added value in the overall GDP is also increasing. However, there are still some problems in its development process, such as the lack of independent innovation in the general equipment manufacturing industry, the small scale of enterprises, the weak ability of independent research and development, and the complex management methods. In terms of tax collection and management, the industry process is complex, the tax bureau is difficult to supervise and the quality of tax source is not high. Therefore, it is of great significance to analyze the tax source of the general equipment manufacturing industry and improve its ability of collection and management. In order to further excavate the quality of tax sources in general equipment manufacturing industry, this paper combines the tax collection and management effectiveness difference model of tax revenue evaluation method given by tax bureau, on the basis of analyzing the characteristics of general equipment manufacturing industry. In 2013, 2014 and the first 10 months of 2015, three time period data were taken as sample data to establish the position difference analysis model of general equipment manufacturing industry. Several financial indicators, such as solvency, are used as evaluation indicators to analyze the quality of tax sources and the efficiency of tax collection and management. The results show that: general component manufacturing; other general equipment manufacturing; culture; In the three industries of office machinery manufacturing, the efficiency of tax collection and management is not high in the three years' empirical analysis. The main reasons are the small scale of enterprises, the weak overall strength of the industry, and the inability of high quality tax sources to play their due role. Part of the industry management mode is complicated, tax source supervision is difficult, and some industry accounting is not perfect. Therefore, according to the above problems, this paper also puts forward some relevant suggestions.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F406.7

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