呼和浩特市社会综合治税研究

发布时间：2018-03-08 22:26

本文选题：税收　切入点：社会综合治税　出处：《内蒙古大学》2014年硕士论文　论文类型：学位论文

【摘要】：我国国家财政收入主要来源于税收,随着经济社会的快速发展,不同行业的兴起,征税变得越来越难以管理,纳税,是每个公民的义务,如何动员公民积极主动纳税、避免逃税漏税行为变得至关重要,经济社会快节奏的发展,税收及纳税环节也变得越来越复杂多变。税收征管与税源的监控在社会综合治税中扮演着至关重要的作用,开展社会综合治税,为我们提供了一条新思路和途径。如何依托社会各部门建立起以政府为主导,税务为主管,社会各部门协作的社会化综合治税机制,最大限度地减少税收流失,建立公平公正的税收环境,确保财政收入稳步增长已成为当前国内税务部门面临的一项重要课题。本文采用案例分析的方法,以呼和浩特市为例,对呼和浩特市现阶段的社会综合治税发展现状进行了介绍,特别对于综合治税工作运行中存在的问题进行了深刻的剖析,从而以点带面,总结了影响社会综合治税成效的因素,并就如何完善社会综合治税的路径和对策进行了探讨。
[Abstract]:China's national fiscal revenue comes mainly from tax, with the rapid development of social economy, the rise of different industries, it becomes increasingly difficult to tax management, the tax is the obligation of every citizen, how to mobilize citizens to actively avoid tax, tax evasion behavior becomes very important, the fast paced development of economy and society, tax and tax sectors become more and more complex. The tax collection and tax source monitoring plays a vital role in the social comprehensive governance, carry out social comprehensive governance, provides a new way for us. How to rely on social departments set up by the government, the tax departments, various departments of social integration tax mechanism, to minimize the loss of tax, the establishment of a fair and equitable tax environment, to ensure the steady growth of fiscal revenue has become the current domestic tax authorities face An important subject.
This paper uses the method of case analysis, taking Hohhot city as an example, the social comprehensive governance development situation in Hohhot city at this stage are introduced, especially for the existence of comprehensive tax problems in the operation of a deep analysis, and to summarize the factors affecting the social comprehensive governance effectiveness, and then discusses how to the path and Countermeasures of social comprehensive governance.

【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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