岳阳市国税局税源专业化管理研究

发布时间：2018-01-23 03:35

本文关键词： 岳阳市国税局税源管理专业化　出处：《湘潭大学》2014年硕士论文　论文类型：学位论文

【摘要】：“经济决定税收，税收调节经济”，这是基本的税收经济理论观点。其中在税收征管的环节，税源管理则是最基础，最核心的一个部分。当前随着社会经济的不断发展，我国税源结构呈现出多元化、复杂化特点，税源的流动性和隐蔽性也越来越强，税源管理已经不能适应现代化税收征管的发展，必须要进行改革。因此，为了提高国税部门税收征管的质量与效率，，实施税源专业化管理是首要战略措施。本文是以湖南省岳阳市国税局作为研究对象，全文共分为五章。首先结合MBA相关理论以及税源专业化管理的前沿方法，论述当前税源专业化管理的内涵和意义。其次针对岳阳市国税局现行税收征管模式下税源专业化管理方面现状进行分析，指出当前存在税源缺乏科学分类、税管资源配置不合理、信息技术与风险管理没有得到较好运用以及纳税服务意识不足等问题，进而从运行机制、资源配置和税源质量三个方面分析其制约因素。最后借鉴国内外税源专业化管理的先进经验,结合岳阳市国税局具体情况，响应国家税务总局号召，提出对税源进行科学分类，合理安排税源管理资源配置，以信息技术为支撑，把握风险控制，完善税收征管法律环境，提高全民纳税意识，构建专业化管理体系的对策建议，从而达到降低税收征纳成本，提高征收效率的目的。岳阳市国税局自2010年开始试点税源专业化管理以来，取得了成绩，但也存在许多问题，目前税务部门面临着税源结构多元化带来的更为复杂的管理环境,因此对税务部门税源专业化管理在管理模式、手段、方法、方式和人员素质、执行能力等方面提出了更高更新的要求。本文旨在通过对岳阳市国税局在税源专业化管理过程中存在的问题研究，希望能够对该局税源管理的专业化方向有所优化，提高国税部门税收征管的质量和效率。与此同时，为我国其他市（州）级国税部门推行税源专业化管理提供理论方法参考与实际措施借鉴。
[Abstract]:"economy decides tax revenue, tax adjusts economy", this is the basic tax economic theory viewpoint. In the tax collection and management link, the tax source management is the most basic. At present, with the development of social economy, the structure of tax sources in our country is diversified and complicated, and the mobility and concealment of tax sources are becoming stronger and stronger. Therefore, in order to improve the quality and efficiency of tax collection and management in national tax departments, the implementation of specialized management of tax sources is the first strategic measure. This paper takes Yueyang Municipal State Taxation Bureau of Hunan Province as the research object, the full text is divided into five chapters. First, combined with MBA related theory and the frontier method of specialized management of tax sources. This paper discusses the connotation and significance of the current specialized management of tax sources. Secondly, it analyzes the current situation of specialized management of tax sources under the current mode of tax collection and management in Yueyang Municipal Bureau of Internal Revenue, and points out that there is a lack of scientific classification of tax sources at present. The allocation of tax management resources is unreasonable, the information technology and risk management have not been used well, and the consciousness of tax service is insufficient, and so on, and then from the operational mechanism. Resource allocation and the quality of tax sources are analyzed in three aspects. Finally, referring to the advanced experience of specialized management of tax sources at home and abroad, combined with the specific situation of Yueyang Municipal Bureau of Internal Revenue, it responds to the call of the State Administration of Taxation. This paper puts forward scientific classification of tax sources, reasonable arrangement of management resources of tax sources, information technology as the support, grasp risk control, perfect the legal environment of tax collection and management, and improve the consciousness of the whole people to pay taxes. In order to reduce the cost of tax collection and improve the efficiency of tax collection, the countermeasures and suggestions for the construction of specialized management system are put forward. Yueyang Municipal Bureau of State Taxation has made achievements since 2010 when it began the specialized management of tax sources, but there are still many problems. At present, tax departments are faced with a more complex management environment brought by the diversified structure of tax sources, so the specialized management of tax sources in the management mode, means, methods, ways and personnel quality. The purpose of this paper is to study the problems existing in the process of the specialized management of tax sources in Yueyang Municipal State Taxation Bureau. Hope to be able to optimize the professional direction of tax source management, improve the quality and efficiency of tax collection and administration. At the same time. It provides theoretical and practical reference for other municipal (state) tax departments to carry out specialized management of tax sources.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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