武汉地税征税成本控制研究

发布时间：2018-04-05 06:28

本文选题：征税成本　切入点：成本控制　出处：《华中师范大学》2013年硕士论文

【摘要】：目前,我国的税收征管体制的建设初步形成,在实际操作之中,仍存在不少问题。税收征收的成本偏高这一现状,不仅对我国进行相关的生产建设预算产生了一定的影响,而且不利于我国社会主义的市场经济运行,同时,在一定的程度上也阻碍了税收征管相关工作的开展。这种情况显然已经对我国的正常产生产生了不利的影响,研究税收成本问题,已经迫在眉睫。本文对征税成本问题做了详细研究。第一章对研究本课题的意义及背景进行介绍,并针对本研究课题进行国内外文献综述,介绍国内外关于本课题的研究进展,主要对本课题现阶段的研究成果进行介绍,同时阐述了研究征税成本问题现阶段的不足,对论文的内容结构和总体思路进行了介绍,并提出了研究重点。第二章对税收成本的内涵及构成、税收成本的特征、影响税收成本的因素及指标、税收成本控制决策模型进行了详细的介绍。第三章分析了武汉地税系统征税成本管理的现状、问题及产生原因。第四章主要分析了国外税务管理基本情况、国外税收成本管理的经验、国外经验对中国税收成本管理的启示以及征税成本控制的国外经验借鉴。第五章为控制武汉地税征税成本的思路与措施。在这一部分中,本人认为要控制武汉地税税收征管成本应该主要从这几个方面进行：一是增强征税成本控制意识；二是建立简便的、合理的税收制度,创新和改进征管方法；三是建立科学的税收成本核算制度和征税成本考评机制；四是加强税收征管创新,以信息管税降低征税成本；五是合理设置机构,明确各自职责；六是严格控制进人渠道,合理配置,按需培训,提升税务人员素质。本文的创新点在于根据评价现有的研究成果,对税收成本的内涵和分类重新评估,结合武汉地税系统征税成本控制情况进行具体分析。从税收制度建设、完善法律体系、纳税人的综合素质、税收征管环境等多重视角的系统研究。总结和借鉴国外税收成本控制经验提出控制武汉地税征税成本思路及措施。
[Abstract]:At present, the construction of tax collection and management system in our country is initially formed, and there are still many problems in practice.The high cost of tax collection not only has a certain impact on the related production and construction budget of our country, but also is not conducive to the operation of our socialist market economy, at the same time,To a certain extent, it also hinders the development of tax collection and management related work.This situation has obviously had a negative impact on the normal of our country. It is urgent to study the problem of tax cost.This paper makes a detailed study on the cost of taxation.The first chapter introduces the significance and background of the research, and summarizes the literature at home and abroad, introduces the research progress at home and abroad, mainly introduces the current research results.At the same time, this paper expounds the deficiency of the research on the cost of taxation at present, introduces the content structure and the general idea of the paper, and puts forward the research emphases.In the second chapter, the connotation and composition of tax cost, the characteristics of tax cost, the factors and indicators of influencing tax cost, and the decision model of tax cost control are introduced in detail.The third chapter analyzes the current situation, problems and causes of tax cost management in Wuhan land tax system.The fourth chapter mainly analyzes the basic situation of foreign tax administration, the experience of foreign tax cost management, the enlightenment of foreign experience to China's tax cost management and the foreign experience of tax cost control.The fifth chapter is the thought and measure of controlling the cost of Wuhan local tax collection.In this part, I think that to control the cost of Wuhan local tax collection and management should be mainly from these aspects: first, to enhance the awareness of tax cost control, second, to establish a simple and reasonable tax system, and to innovate and improve the methods of collection and management;Third, to establish a scientific tax cost accounting system and taxation cost assessment mechanism; fourth, to strengthen the innovation of tax collection and management, and to reduce the tax collection cost with information management; fifthly, to set up institutions reasonably and clarify their respective responsibilities; and sixth, to strictly control the channels of entry.Reasonable allocation, on-demand training, improve the quality of tax personnel.The innovation of this paper lies in the re-evaluation of the connotation and classification of tax cost based on the evaluation of the existing research results, and the concrete analysis of the tax cost control situation of Wuhan local tax system.A systematic study of tax system construction, perfect legal system, comprehensive quality of taxpayers, tax collection and management environment and so on.This paper summarizes and draws lessons from the experience of tax cost control in foreign countries and puts forward some ideas and measures to control the cost of tax collection in Wuhan.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F810.6

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