南昌市国税系统税源专业化管理问题研究

发布时间：2018-05-05 18:23

本文选题：税源管理 + 分类分级　；参考：《江西财经大学》2013年硕士论文

【摘要】：自改革开放以来，我国的经济实现飞跃式的发展，企业的规模数量不断加大、经济类型不断深化、经营结构不断细化，给税务部门的管理工作带来重大的挑战，国家税务总局也因此不断与时俱进，开拓创新，不断完善和优化税收征管模式，，2006年在原有征管模式的基础上，提出应“加强管理”，这既是对税收征管提出新的要求，也是开始着手于税收征、管、查工作的分工，强调税源管理的重要性。2008年则在税源管理的基础上，提出专业化管理的新要求，到了2011年，国家税务总局提出要积极探索税源专业化管理新模式，并在8个省市国地税局进行工作试点，江西省国税局也紧跟步伐，于2012年5月1日在萍乡、宜春、新余三市开展税源管理专业化的工作试点，南昌虽未纳入试点范围，但也积极相应国税总局和省局的要求，逐步推行税源专业化管理的改革。然而，税源管理专业化问题在近几年持续引起关注并上升为非常热点的课题，究其原因主要有：第一、传统征管模式难以支撑现代经济的快速发展，亟须作出相应改变，第二、税源管理对象日趋多元化与复杂化，税源管理工作人员的专业化程度却明显不足，第三、税源管理的工作制度存在缺陷，亟待健全，第四、征纳双方信息不对称矛盾日益突出，迫切需要引入信息管税机制，提升管理效率；第五、纳税服务平台难以满足纳税人对税务信息的掌握。因此，在如此多的突出问题下，税源管理专业化概念应运而生。本文针对税源管理专业化问题，主要从以下几个方面进行探讨研究：第一部分，结合我国当今税源管理专业化的时代背景，分析其存在的意义和价值，并简要阐述国内外对税源管理专业化问题的研究状况，论述当今主流的思想及其存在的局限性，为本文的撰写理清了主要的研究思路和方法。第二部分，主要探讨了税源管理专业化的理论基础，首先结合独立学科和公共管理学科提出税源管理的涵义，其次，在该涵义的基础上，指出税源管理专业化中“专”字的内涵，即机构专设、素质专长、规范专立、办法专用、信息专控、服务专职，亦即科学合理设置税务机构，打造综合素质优秀的专业化管理队伍，规范税源管理工作制度，制定专用的税源管理办法，大力发展信息管税的工作机制，深入优化纳税服务。它的出发点和落脚点都是为了减少税源的流失，保障国家税收收入的足额入库。最后根据国家税务总局提出的税源管理专业化指导思想，阐述其主要的工作内容。第三部分则是本文的核心部分，一方面根据深入南昌市国税局实地调研的资料，首先简要叙述南昌市国税局的相关情况，并定量和定性的从规模、行业、地区、税种、经济类型五个方面对南昌市国税税源分布的特征作出深入具体的分析，其次，介绍南昌市国税目前在税源管理工作中的主要做法，最后结合前述的分析，指出去税源管理存在的主要问题。第四部分则从国际的视角，首先主要介绍美国、德国、日本三国在税源专业化管理的主要做法，然后结合南昌市的实际情况,分别从科学设置税源管理部门、信息管税、纳税评估、税务代理等角度阐述可以给南昌市国税局所引发的启示。第五部分，结合南昌市国税系统中存在的问题和借鉴国外的经验，并根据我国的基本国情和南昌市的实际情况，提出适合南昌市的税源管理专业化对策建议。
[Abstract]:Since the reform and opening up , our country ' s economy has realized the leap - type development , the size of the enterprise is constantly increasing , the economic type is deepening , the management structure is continuously refined , and the management of the tax department is very important . In 2008 , the State Administration of Taxation put forward the new requirement of specialization management . In 2008 , the State Administration of Taxation put forward the new requirement of specialization management . In 2008 , the State Administration of Taxation put forward the new requirement of specialization management .

However , the problem of the specialization of tax source management has attracted much attention in recent years and has been raised as a very hot topic . The reasons are as follows : First , the traditional management mode is difficult to support the rapid development of modern economy . The second , the management object of the tax source is more diversified and complicated , the specialization of the tax source management staff is obviously insufficient , and the fourth , the information asymmetry contradiction of both parties is increasingly prominent , and it is urgent to introduce the information pipe tax mechanism and improve the management efficiency ;
Fifth , the tax service platform is difficult to meet the taxpayer ' s grasp of the tax information . Therefore , under the above - mentioned problems , the concept of the tax source management specialization should be born .

In view of the specialization of tax source management , this paper mainly discusses the following aspects :

The first part analyzes its significance and value in combination with the time background of our country ' s current tax - source management specialization , and gives a brief account of the research status of the management specialization of tax sources at home and abroad , discusses the current thoughts and limitations of the present mainstream , and gives the main research ideas and methods for the writing of this paper .

The second part mainly discusses the theory foundation of the specialization of tax source management . First , it points out the meaning of the " special " character in the discipline of independent discipline and public administration .

The third part is the core part of this paper . On the one hand , according to the data from the field investigation of Nanchang Municipal Bureau of Taxation , the paper first briefly describes the relevant information of Nanchang Municipal Bureau of Taxation , and makes an in - depth analysis on the characteristics of the distribution of the tax source in Nanchang City from five aspects : size , industry , region , tax and economic type . Secondly , it introduces the main practice of the current tax source management in Nanchang City , and points out the main problems in the management of tax source .

The fourth part , from the international perspective , mainly introduces the main methods of the specialization management of the three countries in the United States , Germany and Japan , then combines the actual situation of Nanchang City , and expounds the enlightenment which can be given to Nanchang Municipal State Taxation Bureau from the angles of the scientific setting up of the tax source management department , the information pipe tax , the tax assessment and the tax agent .

The fifth part , combining with the problems existing in Nanchang city ' s national tax system and drawing on the experience from abroad , and according to our country ' s basic national conditions and the actual situation of Nanchang , this paper puts forward some suggestions for the management of tax sources in Nanchang .

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42

【参考文献】