河北省G县地税局税收征管研究

发布时间：2018-06-12 21:44

本文选题：税收征管 + 征管效率　；参考：《河北大学》2017年硕士论文

【摘要】：近年来河北省G县地方经济发展较快,新办企业迅速增加,对G县地税局提出了更高的要求,尤其是在“营改增”结束后,税收征管工作开展难度变大。以G县地税局为研究客体,深入分析其在税收征管中的利弊得失,并结合实际提出具有实践意义的建议,这对“营改增”后基层地方部门税收征管工作的开展有一定的现实意义。本文在新公共管理理论、税收征管效率理论、税收遵从理论和税收风险理论的指导下,总结G县地税局在税收征管过程中遇到的问题,如税收征管理念有偏差、税收征管辅助机制不够健全、税收征管执行不到位、机构设置与人事制度不适应需求、税收征管缺乏有效手段等。然后,对产生这些问题的原因加以分析,主要有:税收征管理念更新落实不到位、涉税机制建立不完善、“管户制”本身存在的不足、机构设置和人事制度落后、税收手段落后等。最后,针对G县地税局的实际提出了改进意见:调整税收征管理念,建立健全各项税收涉税征管机制,调整机构和人事制度,加大经济和人才支持,创新税收征管思路。
[Abstract]:In recent years, the local economy of G County in Hebei Province has developed rapidly, and the number of new enterprises has increased rapidly. It has put forward higher requirements to the Local tax Bureau of G County, especially after the end of "business reform and increase", the tax collection and management work becomes more difficult. Taking G County Local Taxation Bureau as the research object, this paper deeply analyzes its advantages and disadvantages in tax collection and management, and puts forward some practical suggestions combined with the practice. This is of practical significance to the development of tax collection and management of local departments at the grass-roots level after "camp reform and increase". Under the guidance of new public management theory, tax collection and management efficiency theory, tax compliance theory and tax risk theory, this paper summarizes the problems encountered in the process of tax collection and management in G County Local Taxation Bureau, such as the deviation of tax collection and management concept. The auxiliary mechanism of tax collection and management is not perfect, the implementation of tax collection and management is not in place, the establishment of the organization and the personnel system are not suitable for the demand, and the tax collection and management lacks effective means and so on. Then, the causes of these problems are analyzed. The main reasons are: the concept of tax collection and management is not in place, the establishment of tax-related mechanism is not perfect, the "household management system" itself is inadequate, and the institutional setting and personnel system is backward. Fall behind in taxation, etc. Finally, according to the actual situation of G County Local Taxation Bureau, some suggestions are put forward: adjusting the concept of tax collection and management, establishing and perfecting the tax collection and management mechanism, adjusting the organization and personnel system, increasing the support of economy and talents, and innovating the thinking of tax collection and management.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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