二连浩特市国家、地方税务局税收征管问题研究

发布时间：2018-03-01 04:23

本文关键词： 二连浩特市国家地方税务局税收征管征管模式　出处：《内蒙古大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着经济的发展和政府改革的不断深化,税收的宏观调控作用显得尤为重要。在税务机关履行职责的过程中,税收征管工作是税收工作的核心,是税收作用发挥的有效保证。税款的征收和税收的法律、法规及政策的贯彻落实也都是通过税收征管职能来实现的。因此,在优化税收征管职能、提高税收征管效率和降低税收征管成本之间寻找最佳结合方式,充分发挥税收在经济发展中的积极作用,具有重大的意义。二连浩特市国家税务局、二连浩特市地方税务局自1994年分税制改革后,成为内蒙古自治区唯一一家国地税未分家,两块牌子一套人马的盟市级税务机关。本文以二连浩特市国家、地方税务系统税收征管现状入手,在全国税务系统推行国、地税深度合作、不断强化联合办税的背景下,以新公共服务理论和服务型政府理论为基础,结合二连浩特市国、地税不分设的特殊性,介绍了二连浩特市国家、地方税务系统税收征管的基本情况,提出了改革完善的对策和建议。论文通过对目前二连浩特市国家、地方税务系统税收征管中存在的问题进行梳理和分析,发现税收专管员征管模式不适于现阶段税收征管发展形势、纳税评估在征收管理中的作用未能完全体现、工作中的量和质很难同时保证,工作存在重复性、征收管理中第三方信息利用率较低、征纳主体双方关系较为对立、税务代理行业不够规范等六个方面的问题,并从征纳双方观念意识错位、人力资源制约机构设置存在欠缺、各部门之间数据共享机制不健全、税务机关对税务代理行业的监管机制不健全等方面剖析了问题存在的原因。最后,本文在借鉴国内其他地区税收征管经验的基础上,从服务前置监管后置,建立服务型税收征管模式、从管户向管事进行转变,建立分级分类管理制度、合理设置机构,强化人力资源建设、科学安排部署,提高工作效能、构建第三方信息数据大平台,为征管职能优化提供数据支撑、通过纳税服务市场化,提高纳税人满意度,创建和谐征纳关系、规范税务中介服务,推行实名办税等方面,为构建具有二连浩特市国家、地方税务系统特色的科学化税收征管体系提出了对策建议。
[Abstract]:With the development of economy and the deepening of government reform, the macro-control role of tax becomes more and more important. In the process of tax administration, tax collection and management is the core of tax work. Tax collection and taxation laws, regulations and policies are also realized through tax collection and management functions. Therefore, in optimizing the tax collection and management functions, It is of great significance to improve the efficiency of tax collection and management and to find the best way to combine tax collection and management costs, and to give full play to the positive role of taxation in economic development. Since the tax distribution reform in 1994, the local tax bureau of Erlianhaote has become the only tax authority at the municipal level in the Inner Mongolia Autonomous region, with two brands and one set of people. Starting with the current situation of tax collection and management in the local tax system, under the background of the implementation of the national tax system, the deep cooperation of local taxes, and the continuous strengthening of joint taxation, and on the basis of the new public service theory and the service-oriented government theory, combined with the city of Erlianhaote, This paper introduces the basic situation of tax collection and management in Erlianhaote city and local tax system, and puts forward some countermeasures and suggestions for reform and perfection. By combing and analyzing the problems existing in tax collection and management of local tax system, it is found that the mode of tax collection and management is not suitable for the current situation of tax collection and management, and the role of tax assessment in tax collection and management is not fully reflected. It is difficult to guarantee the quantity and quality of the work at the same time. There are six problems, such as repeatability of work, low utilization rate of third party information in collection and management, antagonism between the two sides of the main body of collection and payment, lack of standardization in the tax agency industry, etc. And from the concept and consciousness of the two parties misplaced, human resources constraints of the organization set up deficiencies, the data sharing mechanism between the various departments is not perfect, The causes of the problems are analyzed in the aspects of the imperfect supervision mechanism of tax agency industry by tax authorities. Finally, based on the experience of tax collection and management in other regions of China, this paper puts forward supervision and supervision on the basis of service. It is necessary to establish a service-type tax collection and management mode, to change from management to management, to establish a classified management system, to set up a reasonable organization, to strengthen the construction of human resources, to arrange scientific arrangements, to improve work efficiency, and to build a large information and data platform for third parties. To provide data support for the optimization of tax collection and management functions, to improve the satisfaction of taxpayers through the marketization of tax service, to create a harmonious tax collection and payment relationship, to standardize the tax intermediary services, to carry out real tax administration, and so on, in order to build a state with Erlianhaote, The scientific tax collection and management system with the characteristics of local tax system is put forward.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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