成都市国税稽查团队组织结构优化研究

发布时间：2018-01-15 17:17

本文关键词：成都市国税稽查团队组织结构优化研究　出处：《西南财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来,随着成都市城乡统筹综合配套改革试验区的建设和西部大开发的深入推进以及对外开放度的扩大,成都市聚集了全省范围内技术含量最高、产业形态最广、产品交易关联度最复杂、时代特色最鲜明的产业经济形态和企业集群,这无疑给成都市国税稽查工作带来了前所未有的新挑战。加之,随着税源管理专业化实践工作的深入推进,全市稽查工作也面临着新的问题需要破解：一是税源相对集中与稽查力量分散的矛盾比较突出,全市三分之二以上的税源主要集中在中心城区,而三分之二以上的稽查人员却分布在县级稽查局,出现了“有人无案查、有案无人查”的局面；二是多级稽查造成了多头检查、重复检查以及增加了纳税人负担的问题；三是稽查部门点多线长,人情干扰稽查的因素较多,制约了稽查职能作用的充分发挥。正是基于以上原因和背景,我们深刻认识到,成都市国税稽查工作必须与时俱进,主动应对成都市经济产业复杂和企业多元的发展形态以及税源专业化管理的要求,积极创新转型,着力构建新型的稽查运行模式,进一步整合优化稽查人力资源配置,努力提升稽查工作质效,着力防范化解税收执法风险。进入二十一世纪以来,成都市国税稽查部门组织架构经过多次改革,2003年全市统一撤销各区局稽查局,成立一个市级稽查局,作为市局直属机构存在。2009年,为应对成都市9个区局税源不断增长和日益复杂化,市局稽查局一分为五,成立了市局稽查局和第一、第二、第三、第四稽查局。2012年,为适应“以明晰征纳双方权利和义务为前提,以风险管理为导向,以专业化管理为基础,以重点税源管理为着力点,以信息化为支撑”的现代税收征管体系的要求,推进税务稽查工作向市局集中,实现税收集约化、团队化、一体化管理,初步建立了成都市国税局集中集约化税务稽查团队。目前,成都市国税局稽查系统改革正在进一步深化中,在寻求改革突破的之时尤其需要科学理论的支撑。全市国税稽查团队已初步建立,组织结构却仍然是原有僵化的政府部门传统机构模式。目前面临的主要问题在于,稽查流程欠缺痕迹管理,稽查专业化水平难以适应变化迅速的外部环境需要,这些因素都在很大程度上制约了稽查职能作用的有效发挥。因此,笔者希望通过分析成都市国税稽查团队在组织结构方面的现状以及存在的问题,在对组织结构设立的主要影响因素的进行逐一解析之后,引入矩阵式组织结构,以即将开展的2014年成都市国税稽查工作为背景,建立项目化稽查矩阵组织,并探索项目化稽查矩阵组织的运行管理机制,使之能够有效运行,最终达到促进稽查工作对内灵活、高效,对外公开、透明的目的,提高全市国税稽查规范化、标准化、专业化水平。
[Abstract]:In recent years, with the deepening of urban and rural comprehensive reform pilot area of Chengdu city construction and development of the West and expand the opening to the outside world, gathered in Chengdu within the scope of the province's highest technical content, form industrial products trading association most widely, the most complex, the most distinctive feature of the era of industrial economy and enterprise cluster. This is undoubtedly the Chengdu tax inspection work has brought new challenges. In addition to work with hitherto unknown, the practice of tax source management professional to further promote the city's inspection work is also facing new problems needed to be solved: one is the contradiction between the sources of relatively concentrated and check the dispersion of power is more prominent, more than 2/3 of the city's revenue mainly concentrated in the central city, while more than 2/3 inspectors are located in the County Inspection Bureau, there has been no case investigation, there is no case check "situation; the two is more The inspection results resulted in multiple inspections, repeated inspections and increased taxpayer burden. The three point is that the inspection department has multiple lines and many factors interfere with the inspection of human rights, which restricts the full play of the functions of inspection.
It is based on the above reasons and background, we are deeply aware of, the Chengdu tax inspection work must keep pace with the times, take the initiative to deal with the economy of Chengdu city industrial complex and diverse forms of development and enterprise tax professional management requirements, positive innovation and transformation, efforts to build a new mode of operation of the inspection, further integration and optimization of the allocation of human resources to enhance the inspection. Check the quality of work efficiency, efforts to prevent and resolve the tax law enforcement risk. Since twenty-first Century, the Chengdu city national tax inspection department organizational structure after several reforms, in 2003 the city's unified cancel District Bureau Inspection Bureau, the establishment of a municipal audit bureau, as the institutions directly under the PUC.2009 years, 9 District Bureau of tax increase and to deal with the city of Chengdu more and more complicated, the Council Inspection Bureau is divided into five part, set up the Council Inspection Bureau and the first, second, third, fourth Inspection Bureau.2012, as appropriate "In order to clarify the rights and obligations of both sides is the premise of risk management oriented, professional management as the basis, to focus on the sources of revenue management as the focal point of modern tax collection and management system based on information support" requirements, promote the tax inspection work to the Council, the integrated management of tax collection is reduced, the team,, established Chengdu IRS concentrated intensive tax inspection team.
At present, Chengdu IRS audit system reform is further deepened, seeking reform breakthrough when especially needs the support of scientific theories. The city's tax inspection team has been established, the organizational structure is still the original rigid government departments of the traditional institution mode mainly lies in the current problems, the lack of trace inspection process management, inspection the professional level is difficult to adapt to the rapidly changing external environment, these factors have largely restricted the effective audit functions. Therefore, the author hopes that through the analysis of the current situation in the organization structure of the Chengdu city tax inspection team as well as the problems in the establishment of the organizational structure of the main influence factors analysis one by one after the introduction of the matrix organization structure, in the upcoming 2014 Chengdu tax inspection work as the background, the establishment of the project inspection moment Matrix organization, and explore the operation and management mechanism of the project inspection matrix organization, so that it can operate effectively, and ultimately achieve the purpose of promoting inspection work to be flexible, efficient, open and transparent, and improve the standardization, standardization and specialization level of the national tax inspection.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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