漳浦县国税局税收管理员制度专业化改革研究

发布时间：2018-04-27 22:44

本文选题：税收管理员 + 专业化　；参考：《华侨大学》2014年硕士论文

【摘要】：税收来自税源。在当前运行机制下，税收管理员是税源管理的实施者。税收管理员制度是现行税源管理模式的组织载体。税收管理员的税源管理职责是否有效履行、管理员制度是否有效运行，是当前衡量税务机关的工作质量和效率的重要指标。随着我国改革开放的逐步深入，经济现象复杂多变。现有模式下税收管理员的工作，在管理力量、管理方式等方面均不能与之相适应，差距不断扩大。而且实行多年的税收管理员制度本身也遇到许多难以解决的矛盾问题。2011年起福建省国税系统选择了部分县级单位试行专业化管理改革，漳浦县国税局即为本次试点单位之一。本次试点改革主要按照上级部署对税收管理员制度进行了专业化变革。本文主要描述漳浦县国税局税收管理员制度专业化改革的过程、改革的主要内容，对改革后的新管理员制度运行效果进行描述与评价。漳浦县国税局的管理员制度专业化改革效果偏离初始目标现象的主要原因是改革出现了“效率”与“合法性”的冲突，漳浦县国税局为了获得自上而下的合法性而牺牲效率，，使得改革流于形式。漳浦县国税局作为基层税务机关，在满足“合法性”的框架内，应当在新公共管理理论和专业化分工理论的指导下对改革方案加以改革和创新，协调好“合法性”原则与“效率”原则的平衡，从而探讨切实可行的管理员制度专业化机制，使改革回归满足“效率”原则这个应有之义。
[Abstract]:Taxes come from tax sources. Under the current operating mechanism, tax administrators are the implementers of tax source management. Tax administrator system is the organizational carrier of the current tax source management mode. It is an important index to evaluate the work quality and efficiency of tax authorities whether the duty of tax source management is effectively carried out and whether the system of administrator is running effectively. With the gradual deepening of China's reform and opening up, the economic phenomenon is complex and changeable. In the current mode, the work of tax administrator can not be adapted to the management power and management style, and the gap is widening. Since 2011, Fujian Province has chosen some county-level units to try out specialized management reform, and the Zhangpu County Internal Revenue Bureau is one of the pilot units. This pilot reform mainly in accordance with the higher deployment of the tax administrator system for professional reform. This paper mainly describes the reform process of the tax administrator system and the main content of the reform, and describes and evaluates the operation effect of the new administrator system after the reform. The main reason that the effect of the professional reform of the administrator system deviates from the initial target is that there is a conflict between "efficiency" and "legitimacy" in the reform. In order to obtain the top-down legitimacy, the Zhanpu County Internal Revenue Bureau sacrifices efficiency. It makes reform a mere formality. The State tax Bureau of Zhangpu County, as the grass-roots tax authority, should reform and innovate the reform scheme under the guidance of the new public management theory and the theory of specialization division of labor, within the framework of "legitimacy". The balance between the principle of "legitimacy" and "efficiency" is well coordinated, so as to explore the practical professional mechanism of the administrator system and make the reform return to meet the due meaning of the principle of "efficiency".
【学位授予单位】：华侨大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D630.3;F812.42

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