黑龙江省税收政策执行情况研究

发布时间：2018-02-20 06:19

本文关键词： 公共政策税收政策执行执行机制　出处：《黑龙江大学》2014年硕士论文　论文类型：学位论文

【摘要】：税收政策执行是通过税务机关切实有效的工作将带有预设性质的政策方案转变为现实形态的政策过程,其目的是实现税收组织收入和资源的宏观调控,最终最终服务经济社会发展。黑龙江省的税收工作不仅是全国税收工作的重要一环,同时也是黑龙江省宏观经济调控和社会再分配的重要工具,是服务黑龙江省经济社会发展的重要基础。本文通过对黑龙江省税收政策执行情况的观察,分析税收政策执行中出现的问题及原因,认为黑龙江省税收政策执行问题由黑龙江省经济社会发展水平、政府自身理念与机制和社会自觉性程度有关,因此提出完善黑龙江省税收政策执行的建议：进一步完善税收政策及其实施细则；加强税收政策执行的规范化管理；健全税收政策执行的目标责任机制、监督控制机制和参与机制。
[Abstract]:The implementation of tax policy is the process of transforming the policy scheme with preset nature into a realistic form through the effective work of the tax authorities. Its purpose is to realize the macro-control of revenue and resources of tax organizations. The tax work in Heilongjiang Province is not only an important part of the national tax work, but also an important tool for macroeconomic regulation and social redistribution in Heilongjiang Province. It is an important foundation to serve the economic and social development of Heilongjiang Province. By observing the implementation of tax policy in Heilongjiang Province, this paper analyzes the problems and causes in the implementation of tax policy. It is believed that the implementation of tax policy in Heilongjiang Province is related to the level of economic and social development in Heilongjiang Province, and the government's own concept is related to the mechanism and the degree of social consciousness. Therefore, some suggestions are put forward to perfect the implementation of tax policy in Heilongjiang Province: to further improve the tax policy and its implementation rules; to strengthen the standardized management of the implementation of tax policy; to improve the target responsibility mechanism of tax policy implementation; Supervisory control mechanism and participation mechanism.
【学位授予单位】：黑龙江大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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