永春县地税系统税源专业化管理优化研究

发布时间：2018-03-08 07:32

本文选题：税源专业化管理　切入点：永春地税　出处：《华侨大学》2016年硕士论文　论文类型：学位论文

【摘要】：2012年的福建地税税源专业化管理的涉及面很广,主要包括两个方面:一个是征管手段和征管模式,另一个是税收机构和征收人员。征管手段是以信息化为支撑,强调科技兴税;目前国家税务总局已经有一个指导性的征管模式,并在税收征管实践中不断进行充实和完善。税收机构设置的科学性、合理性,有助于提高税务人员的配置效率,有助于深化税收征管改革,为提高税收征管质量和效率奠定基础。本文深入总结和系统分析了福建省永春县地方税务局是如何进行税源专业化管理的,并通过调查问卷对税源专业化管理的薄弱环节、存在问题进行分析,同时借鉴其他地区关于税源专业化管理的具体措施、经验和教训,总结永春县地税局在税源专业化管理方面的经验,分析存在的问题,结合实际,为税源专业化管理方向提供研究支撑。本选题从机构改革角度,采用调查问卷的形式,对税源专业化改革前后的数据进行对比分析,以便于探讨地税系统税源专业化管理的方向与目标,在研究视角上有创新。税源专业化管理是一项系统而又复杂的工程,政府则是该项工程的主体,建立一套科学合理的税务机构运行体系,是税收制度改革的重要内容,也是税务机关适应新的经济社会发展形势,推进依法治税工作的客观要求。本文以永春地税2012年进行的机构改革为例,辐射全国,结合“营改增”的试点,参考各类文献,借鉴其他地区关于税源专业化管理的具体措施、经验及教训,来探讨税源专业化改革下,地税系统前进的方向与路线,并为学界研究机构改革提供实证研究。
[Abstract]:Fujian Local Taxation Tax professional management in 2012 is a very broad, mainly includes two aspects: one is the means of tax collection and administration mode, the other is a tax collection agencies and personnel. The means of collection is based on information technology support, emphasizing technology tax; the current state administration of Taxation has a guiding administration in the practice of tax collection and administration mode, and continue to enrich and perfect. Science, tax organization rationality, help to improve the tax personnel allocation efficiency, help to deepen the reform of tax collection and management, lay the foundation for improving the quality and efficiency of tax collection and management. This paper summarizes and analyzes the system of Yongchun County of Fujian Province Local Taxation the bureau is how to carry out the specialized management of tax sources, and through the questionnaire of tax professional management weaknesses, analysis of existing problems, and learn from other regions on the tax source professional tube The specific measures of science, experience and lessons, summed up the local tax bureau of Yongchun County in the sources of professional management experience, analysis of the existing problems, combined with the actual research, provide support for the specialized management of tax sources. This topic from the angle of institutional reform, using the form of questionnaire, before and after the reform of tax professional data comparison analysis, discussion and goal of tax system, tax professional management direction for innovation, in the perspective of research. Tax professional management is a systematic and complex project, the government is the main body of the project, to establish a scientific and reasonable tax agency operation system is an important part of the reform of the tax system. The tax authorities is to adapt to the new situation of economic and social development, promote the objective requirements of tax according to law. In this paper, the local tax bureau in Yongchun 2012 institutional reform as an example, radiation throughout the country, with the" Based on all kinds of literatures, and referring to specific measures, experiences and lessons from other areas, we will discuss the direction and route of the land tax system under the reform of tax source, and provide empirical research for the reform of academic institutions.

【学位授予单位】：华侨大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42

【参考文献】