晋江市税收征收管理研究

发布时间：2018-03-06 07:34

本文选题：税收征收管理　切入点：民营企业　出处：《福建农林大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着经济社会的快速发展,地方税收收入也在日益增长。税收征收管理作为政府税务机关的主要职责,其履行的好坏不仅关系着各项税款的实际入库与增长,且关系着政府公共管理和公共服务水平。尽管政府部门就税收征收管理进行了诸多改革,但目前税收征管过程中的“疏于管理、淡化责任”问题仍未得到根本的解决,税收征管管理水平较低,成本较高。基于此背景,本文在查阅大量文献资料和对晋江市税收征管现状进行实地调研的基础上,详细分析了晋江市税收征管中存在的问题及问题产生的原因,并据此提出了一些可行性的对策建议,以期提高晋江市税收征收管理水平,改进政府的公共服务,提高政府工作的社会满意度。具体而言,本文的研究内容主要包含以下几个部分：第一章为绪论部分,主要阐述选题的背景,研究的意义,国内外研究现状以及本文的研究思路,研究方法和创新之处。第二章为理论基础及概念界定,主要界定税收征收管理、税收风险管理、纳税评估的概念,并阐述了纳税遵从度理论、信息不对称理论、纳税评估内分离与外分离理论、税源专业化管理理论,为晋江市税收征收管理研究奠定了理论基础。第三章为阐述了晋江市税收管理的现状,主要采用文献研究和问卷调查方法分析了晋江市税收征收管理的基本情况。第四章在基本情况分析的基础上指出晋江市税收征收管理中存在企业纳税遵从度不高、税收征管缺乏专业人才、税源监控边缘化、信息化水平低、纳税评估地位不明确等问题。第五章为晋江市税收征收管理问题的原因分析,主要是根据晋江市税收征收管理存在的问题,从思想观念滞后,专业人才培养机制不健全,风险管理长效机制不完善,纳税评估方式粗放,管理制度改革滞后等5个方面进行了深入的原因分析。第六章提出完善晋江市税收征收管理的对策建议,主要是从建立和完善税源风险管理预警的行业评估模型、建立差异化应对处理的风险管理体系、完善纳税服务制度等五方面提出相应对策建议。第七章为结论展望部分,并对晋江税收征管改革的研究思路做进一步展望。
[Abstract]:With the rapid development of economy and society, local tax revenue is also increasing day by day. As the main duty of the government tax authorities, the performance of tax collection and management is not only related to the actual storage and growth of various taxes. And it is related to the level of government public administration and public service. Although the government has carried out many reforms on tax collection and management, the problem of "neglect of management and desalination of responsibility" in the process of tax collection and management has not yet been fundamentally resolved. The level of tax collection and management is relatively low and the cost is high. Based on this background, this paper reviews a large number of documents and conducts field investigations on the present situation of tax collection and management in Jinjiang City. This paper analyzes in detail the existing problems and the causes of the problems in Jinjiang tax collection and management, and puts forward some feasible countermeasures and suggestions in order to improve the management level of Jinjiang tax collection and improve the public service of the government. To improve the social satisfaction of government work. Specifically, the research content of this paper mainly includes the following parts:. The first chapter is the introduction, mainly describes the background of the topic, the significance of the study, the current situation of research at home and abroad, the research ideas, research methods and innovations. The second chapter is the theoretical basis and concept definition, mainly defines the tax collection management, the tax risk management, the tax assessment concept, and elaborated the tax compliance degree theory, the information asymmetry theory, the tax assessment internal separation and the external separation theory. The theory of specialized management of tax sources lays a theoretical foundation for the study of tax collection and management in Jinjiang. The third chapter expounds the current situation of Jinjiang tax administration, mainly using literature research and questionnaire survey method to analyze the basic situation of Jinjiang tax collection management. Based on the analysis of the basic situation, Chapter 4th points out that there are some problems in Jinjiang's tax collection and management, such as the low degree of tax compliance of enterprises, the lack of professional personnel in tax collection and management, the marginalization of tax source monitoring and control, and the low level of informatization. Tax assessment status is unclear and so on. Chapter 5th analyzes the causes of Jinjiang tax collection and management, mainly based on the existing problems in Jinjiang tax collection and management, from the ideological lag, professional talent training mechanism is not perfect, risk management long-term mechanism is not perfect. This paper analyzes the reasons for the extensive tax assessment and the lag of the reform of the management system. Chapter 6th puts forward the countermeasures and suggestions to improve the tax collection and management in Jinjiang, mainly from the establishment and improvement of the industry evaluation model of tax source risk management and early warning, and the establishment of a risk management system to deal with differentiation. To improve the tax service system and other five aspects of the corresponding countermeasures. Chapter 7th is the conclusion and prospect, and the further prospect of Jinjiang tax collection and management reform.
【学位授予单位】：福建农林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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