保定市南市区个人所得税征管现状问题及对策建议

发布时间：2018-03-09 11:14

本文选题：个人所得税　切入点：保定市南市区　出处：《河北大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来，保定市南市区个人所得税收入增长较快，已成为南市区税收收入的重要来源，这与个人所得征管工作质量提高密不可分。但在经济快速发展，人们收入水平不断提高的背景下，个人所得税的征管工作并没有同步推进，其调节收入分配的功能没有较好发挥，漏洞的存在导致税源流失现象较为明显。面对这一课题，深入研究当前南市区个人所得税征管中存在问题、分析存在问题原因并结合征管实践提出相应的对策建议具有重要现实意义。因此，根据南市区个人所得税征管现状，首先讨论了存在的问题，指出了制度落实不到位、征管力量薄弱、监控难度大等几方面问题。之后，又对存在问题的原因进行了探讨，主要包括征管手段落后、征管信息化建设水平低、税务稽查监督力度弱、纳税服务体系不完善、税务人员综合能力不高、纳税人税法遵从度较低等几方面。最后，有针对性的提出了相应的对策建议：要密切部门配合、提高信息化管理水平，加强税务系统内部及与其他相关系统的信息交流；要健全控管机制、加强对高收入者监控，做好摸底调查，，开展专项检查和评估；要强化代扣代缴、实行税源源泉控制，规范代扣代缴手续制度，建立健全扣缴义务人档案；要发挥稽查职能、加强税务稽查管理，树立稽查理念，提升稽查执法水平，改进稽查工作作风；要培养税务人才、提高税收征管效率，使税务人员既要监督纳税人，更要服务于纳税人；要优化税收环境、提高纳税服务质量，进一步提升行政服务效能，为推动南市区经济发展做出应有的贡献。
[Abstract]:In recent years, the income of personal income tax in Nancheng District of Baoding City has been increasing rapidly, which has become an important source of tax revenue in Nancheng District, which is closely related to the improvement of the quality of personal income collection and management. Under the background of increasing people's income level, the collection and management of personal income tax has not been promoted simultaneously, its function of regulating income distribution has not been brought into play, and the existence of loopholes has led to the phenomenon of tax source loss. It is of great practical significance to deeply study the existing problems in the collection and management of personal income tax in Nancheng District, analyze the causes of the problems and put forward corresponding countermeasures and suggestions combined with the practice of collection and management. Therefore, according to the current situation of personal income tax collection and management in Nancheng District, this paper first discusses the existing problems, points out that the implementation of the system is not in place, the power of collection and management is weak, the monitoring is difficult, and so on. The reasons for the problems are also discussed, including the backward means of collection and management, the low level of information construction, the weak supervision of tax inspection, the imperfect tax service system, and the low comprehensive ability of tax personnel. Finally, it puts forward the corresponding countermeasures and suggestions: to closely cooperate with the departments, improve the level of information management, strengthen the internal tax system and other related systems of information exchange; It is necessary to improve the mechanism of control and management, strengthen the monitoring of high income earners, make a thorough investigation, carry out special inspection and evaluation, strengthen withholding, control the source of tax, standardize the system of withholding formalities, and establish and improve withholding agent files. It is necessary to give full play to the audit function, strengthen the management of tax inspection, establish the audit concept, improve the level of audit law enforcement, improve the style of auditing work, train tax talents, improve the efficiency of tax collection and management, and enable tax personnel to supervise taxpayers, We should optimize the tax environment, improve the quality of tax service, further enhance the efficiency of administrative services, and make due contributions to the economic development of the southern urban area.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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