“营改增”时代北仑国地税合作问题研究

发布时间：2018-03-10 08:35

本文选题：营改增　切入点：国地税合作　出处：《宁波大学》2017年硕士论文　论文类型：学位论文

【摘要】：自2016年5月1日,在全国范围内全面实行“营改增”工作以来,“营业税”正式退出历史舞台,标志着我国已全面完成了“营改增”的税制改革,我国的税务征收管理改革正在向更深更广的方向进行。但是,随着“营业税”的退出,对各地税务局的税收工作也产生一定的影响,对税务征收管理工作提出了新的要求。目前在税收管理工作中,国地税合作尚存在许多薄弱环节。如何在“营改增”后加强国地税合作,成为当前税务机关急需解决的问题。针对实际需求,本文以系统分析方法,通过对目前北仑国地税合作问题分析,提出了相应的对策和建议。本文首先阐述了论文研究的背景、目的意义、国内外研究现状、主要内容等;其次探讨了问题涉及的相关概念和理论,包括:“营改增”概念及内涵、公共财政理论以及善治理论;再次对我国国地税合作的典型模式包括河南模式、北京模式和广东模式进行了分析研究,提出了一些可供借鉴的经验和启示;然后,分析了北仑地区国地税合作的必要性;并对“营改增”后北仑国地税合作现状进行剖析,提炼了其成功的经验,指出其存在的问题包括缺少高层次长效机制、工作人员合作意愿不强、信息共享存在制约和工作上有“重形式轻内容”的现象;在此基础上,论文提出了“营改增”时代推进北仑区国地税合作四条对策和建议;最后是总结,展望了论文研究的价值和存在不足。论文对目前税收征管服务工作有着直接指导作用,可提升税务机关的纳税服务水平,可提高纳税人的纳税遵从度,对税收征管的机制改革有一定的借鉴意义。
[Abstract]:Since May 1st 2016, the "Business tax" has formally withdrawn from the historical stage since the nationwide implementation of the "Business Reform and increase" work, which indicates that China has completed the tax system reform of "Business Reform and increase" in an all-round way. The reform of tax collection and management in our country is being carried out in a deeper and broader direction. However, with the withdrawal of the "business tax", it has also had a certain impact on the tax collection work of local tax bureaus. This paper puts forward new requirements for tax collection and administration. At present, there are still many weak links in the cooperation of national and local taxes in tax administration. It has become an urgent problem for the tax authorities to solve. According to the actual demand, this paper, by means of systematic analysis, puts forward the corresponding countermeasures and suggestions through the analysis of the current problems of Beilun land tax cooperation. First of all, this paper expounds the background of this paper. Purpose significance, domestic and international research status, main contents, etc. Secondly, the related concepts and theories are discussed, including: the concept and connotation of "business reform and increase", the theory of public finance and the theory of good governance; Thirdly, the paper analyzes and studies the typical modes of land tax cooperation in China, including Henan model, Beijing model and Guangdong model, and puts forward some experiences and inspirations for reference, and then, analyzes the necessity of the cooperation of national land tax in Beilun region. The paper also analyzes the present situation of the cooperation of local tax in Beilun country after the "increase of camp reform", abstracts its successful experience, and points out that its existing problems include the lack of high-level long-term mechanism and the lack of strong willingness of staff to cooperate. On the basis of this, the paper puts forward four countermeasures and suggestions to promote the cooperation of state and land tax in Beilun District in the era of "Business Reform and increase". The paper has direct guidance function to the current tax collection and management service work, which can improve the tax service level of the tax authority, can improve the tax payment compliance degree of the taxpayer, the paper has the direct guidance function to the present tax collection and management service work, can enhance the tax payment service level of the tax authority. For tax collection and management mechanism reform has certain reference significance.
【学位授予单位】：宁波大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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