税务机关征税成本管理存在的问题及对策研究

发布时间：2018-04-16 09:02

本文选题：税收 + 成本管理　；参考：《华中师范大学》2013年硕士论文

【摘要】：征税成本管理是税务部门进行内部管理的重要基础,税务部门在实施征税过程中,通过计划、组织、实施、控制和创新等环节对征税过程进行管理,并且依据相关法律法规,制定与其相对应的工作方式方法,调整征税行为,以达到防范征税执法风险,减少征收税款而产生的各项费用的目的,其原则是最小征收费用。在税务部门,如何做好服务,提高工作效率,降低征税成本是一个值得研究的问题。长期以来,征税工作都是以完成税务任务为中心,对于上级政府和上级机关下达的征税计划,在执行时较多的是注重征税收入的完成,以及增长比例与增长速度,注重发挥征税作为调节经济的作用,却忽视了在聚财过程中和征税调节中征税成本支出的管理,由于管理方式及手段的不合理,管理效率偏低,导致征税成本不断上升。有效的对征税行为进行管理,降低征税成本,将有助于征税征管效益的提高、征税调节作用的充分实现和我国税制的完善与规范。本文从影响征税成本的因素入手,对征税成本管理存在的问题做一粗浅的分析和探讨,并对存在的问题提出可行的改进措施和对策,以便能够为税务机关征税工作未来更好的发展提供参考。本论文分为五个部分。在导论部分,简要的阐述了本论文的研究意义,对征税成本管理的相关理论进行了梳理,然后介绍了本文的研究方法、创新点和不足。第一部分是关于征税成本管理的概念界定和理论阐述。本部分分三个小节,第一小节界定了成本管理、征税成本管理的内涵。第二小节介绍了征税成本管理的内容、构成指标和管理特征,第三小节通过论述分析,充分说明了加强征税成本管理的意义。第二部分是关于我国征税成本管理的现状分析。该部分首先分析了影响我国征税成本管理的因素,主要有税收立法不完善、税收制度不尽合理、征税理念没有适应经济发展、税务机关管理能力不强、税收人员在教育培训等方面提高等因素。其次,介绍了征税成本管理存在的问题,主要包括忽视管理作用、缺乏成本管理理念、征管手段相对落后、成本管理范畴过窄和管理意识淡薄。第三部分是关于加强和改善征税成本管理的对策建议思考。本部分针对上文所提到的问题,提出了加强征税成本管理的措施,包括树立正确的征税成本管理观念,强化征税成本意识,改进征税成本管理的方法和手段等。
[Abstract]:Tax cost management is the important foundation of internal management of tax department. In the process of tax collection, tax department manages the tax collection process through planning, organizing, implementing, controlling and innovating, and according to relevant laws and regulations,In order to prevent the risk of tax enforcement and reduce the cost of tax collection, the principle is the minimum collection cost, which is the principle of formulating the corresponding working method and adjusting the tax collection behavior to prevent the risk of tax enforcement and reduce the various expenses caused by the collection of taxes.In the tax department, how to do the service well, improve the work efficiency and reduce the tax cost is a problem worth studying.For a long time, tax collection work has been centered on completing tax tasks. For the tax plans issued by higher governments and higher authorities, more emphasis is placed on the completion of tax revenue, as well as on the growth ratio and growth rate.Pay attention to the role of taxation as the adjustment of the economy, but ignore the management of tax cost and expenditure in the process of collecting money and tax regulation. Because of the unreasonable management methods and means, the management efficiency is on the low side, which leads to the rising of the tax collection cost.The effective management of taxation behavior and the reduction of tax cost will contribute to the improvement of tax collection and management benefit, the full realization of tax regulation function and the perfection and standardization of tax system in our country.Starting with the factors affecting the cost of taxation, this paper makes a brief analysis and discussion on the problems existing in the management of the cost of taxation, and puts forward some feasible improvement measures and countermeasures for the existing problems.In order to tax the tax authorities for the future better development of the reference.This paper is divided into five parts.In the introduction part, it briefly expounds the research significance of this paper, combs the related theories of tax cost management, and then introduces the research methods, innovation points and shortcomings of this paper.The first part is about tax cost management concept definition and theoretical elaboration.This part is divided into three sections. The first section defines the connotation of cost management and tax cost management.The second section introduces the content of tax cost management, constitutes the index and management characteristics, the third section through discussion and analysis, fully explains the significance of strengthening tax cost management.The second part is about the current situation analysis of tax cost management in China.This part first analyzes the factors that affect the management of taxation cost in our country, such as imperfect tax legislation, unreasonable tax system, unsuitable tax concept and weak management ability of tax authorities.Tax personnel in education and training and other factors.Secondly, the paper introduces the existing problems of tax cost management, including neglecting the role of management, lacking the concept of cost management, lagging behind the means of collection and management, too narrow scope of cost management and weak sense of management.The third part is about strengthening and improving the management of taxation cost.Aiming at the problems mentioned above, this part puts forward some measures to strengthen the management of tax cost, including setting up the correct concept of tax cost management, strengthening the consciousness of tax cost, improving the methods and means of tax cost management, etc.
【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

【参考文献】