聊城市国税税收和谐征纳关系建设研究

发布时间：2018-03-08 16:47

本文选题：税收　切入点：和谐　出处：《新疆大学》2017年硕士论文　论文类型：学位论文

【摘要】：税收是政府为了满足社会公共需要,凭借其公权力,依法参与国民收入分配,强制取得财政收入所形成的一种特殊分配关系。税收是每一个政府行使其公权力来取得财政收入,支撑着政府各个部门的运行,税收对一个国家的正常运行起着举足轻重的作用。征纳关系的和谐与否也影响着税收,进而影响着政府的运行。征纳关系,简单说,就是纳税人与税务部门在征纳过程中形成和存在的关系;深层次的说,征纳关系还包括纳税人与国家、政府围绕收税问题而发生的关系。它是纳税人和税务机关之间最直接的关系,既是经济关系,也是社会和法律关系,强调的是权利和义务关系,纳税人无偿、强制的把财产权单向转移。现今社会,由于不和谐的因素太多,征纳关系不太和谐的问题屡见不鲜,而我们追求的是一种和谐的征纳关系。和谐的税收征纳关系有利于促进税收征管效率的提高,有效降低税收成本,构建和完善税收征纳管理体系,从而提升国家的宏观调控,增加国家的财政收入,促进国家社会经济的又好又快发展;而且有利于促进税务机关税收执法过程中依法行政,正确处理和解决遇到的税收征纳矛盾,增强税务机关的服务意识,提高纳税人满意度和税收遵从度,进而更好的维护纳税人的合法权益,推进我国依法治国的进程。但是,由于社会经济的快速发展,暴露出来的税收征纳矛盾日益突出,特别是政府行政干预行为与税务机关具体行政行为矛盾,纳税人通过擦边球偷逃税款逃避纳税,税收成本投入多与税收效率低的矛盾等不断增多,这些矛盾使得税收征纳关系日益紧张。探究其原因,有社会发展迅速而法律滞后的原因,有税收制度、征管流程、手段不够完善的原因,有税收征纳的环境、制度、理念等层面的原因,有内部原因也有外部原因。因此,必须正确看待征纳关系之间的矛盾,找出构建和谐征纳关系的对策,才能推动和谐征纳关系的进程。我国的税收由国税和地税两个部门征收,征收的税种各不相同,营改增后,大部分的税收都由国税征收。本文主要研究聊城市国税税收和谐征纳关系建设的相关内容,对税收和谐征纳关系的概念以及新公共管理理论、社会契约论等理论进行了分析和整理。以聊城市国税征纳关系的现状为基础,对聊城市国税税收征纳关系存在的问题及原因进行了阐述。评价和借鉴了国外关于构建和谐征纳关系方的经验。主要是从四个方面提出了聊城市国税构建和谐税收征纳关系的建议。
[Abstract]:Tax is a special distribution relationship formed by the government in order to meet the public needs, by virtue of its public power, it participates in the distribution of national income according to law, and compulsorily obtains the financial income. Supporting the operation of various government departments, taxation plays an important role in the normal operation of a country. The harmony of the levy and payment relationship also affects the tax collection, and then affects the operation of the government. That is, the relationship between the taxpayer and the tax department in the process of collecting and collecting. In a deep sense, the relationship between the tax payer and the state also includes the taxpayer and the state. It is the most direct relationship between taxpayers and tax authorities. It is not only an economic relationship, but also a social and legal relationship. It emphasizes the relationship between rights and obligations, and taxpayers are free of charge. Forced one-way transfer of property rights. In today's society, due to too many factors of disharmony, the problem of the relationship between levy and payment is not too harmonious. What we are pursuing is a harmonious tax-collection relationship. A harmonious tax-levying relationship is conducive to improving the efficiency of tax collection and administration, effectively reducing tax costs, constructing and perfecting the tax collection and collection management system, thereby enhancing the country's macro-control. To increase the financial revenue of the state, to promote the sound and rapid development of the country's social economy, and to facilitate the tax authorities to administer according to law in the course of tax enforcement, and to correctly handle and resolve the contradictions encountered in the collection and collection of tax revenue. To enhance the service consciousness of tax authorities, to improve the satisfaction of taxpayers and the degree of tax compliance, to better safeguard the legitimate rights and interests of taxpayers, and to promote the process of administering the country according to law. However, due to the rapid development of social economy, The contradiction of tax collection and payment has become increasingly prominent, especially the contradiction between the administrative intervention of the government and the specific administrative behavior of the tax authorities. The contradiction between the tax cost input and the low tax efficiency is increasing. These contradictions make the relationship between tax collection and collection increasingly tense. To explore the reasons, there are the reasons for the rapid development of society and the lag of the law, the tax system, the process of collection and management. The reasons why the means are not perfect include the environment, system, idea and so on of tax collection, and there are internal and external reasons. Therefore, we must correctly look at the contradiction between the relationship of levy and payment, and find out the countermeasures to construct the harmonious relationship between levy and payment. In order to promote the process of harmonious tax collection and payment relationship, our country's tax revenue is collected by two departments, the State tax and the local tax. The types of taxes collected are different, and after the operation is changed and increased, Most of the taxes are collected by the state tax. This paper mainly studies the related contents of the construction of the harmonious tax collection and collection relationship in Liaocheng city, the concept of the harmonious tax collection and payment relationship and the new public management theory. The theory of social contract is analyzed and sorted out. Based on the current situation of the relationship between state tax collection and collection in Liaocheng City, This paper expounds the problems and causes of the relationship between taxation and collection of state tax in Liaocheng city, evaluates and draws lessons from the experience of foreign countries in constructing harmonious taxation relations. It mainly puts forward the construction of harmonious taxation in Liaocheng state tax from four aspects. Suggestions on the relationship between collection and collection.
【学位授予单位】：新疆大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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