基于流程再造理论的税收征管探析

发布时间：2018-03-18 10:14

本文选题：税收征管　切入点：业务流程　出处：《福州大学》2014年硕士论文　论文类型：学位论文

【摘要】：纵观中国的税收征管业务流程,具有其自身的特色与不足,并逐渐形成规范化、现代化的发展现状。税收征管是整个税务工作的前沿阵地和关键环节,税收征管质量是反映一定时期内税务机关征管工作水平和效率高低的重要尺度,如何提高税收征管质量是每一级税务机关都面临的重大问题。税务部门作为政府的重要组成机构,担负着为国家筹集财政收入的重要职能。随着现代信息技术在税收征管领域的应用逐步成熟,对改变传统的税收征管体制提出了现实的需求。流程再造理论以其先进的管理思想和方法为税收征管流程再造提供了理论依据和科学指南。本文从这个方向入手,建立在流程再造理论的基础之上,从历史的征税模式演变到今天比较成熟的流程状况,试图探寻其中的各种问题。首先,传统的集中征税管理模式可能会引发对税源监管力不从心；第二,注意力集中在征税、管理和审查方面会导致机关行政效率的低下；第三,要充分利用计算机的高效性能；第四,纳税人申报税收的自主性应该充分得到重视；第五,如何进一步体现稽查的重要性。从这些主要问题入手,充分运用理论知识,结合国外的先进模式和实践经验,提取适用于我国税收征管的部分,进行调整和改造,使之能够充分适应中国社会主义市场经济的现状。针对目前我国的税收征管业务流程基本情况并借鉴国内外相关理论和实践经验,本文选取X市国税局作为研究对象,主要采用了辩证分析法和比较分析法,深入分析x市国税局税收征管中存在的问题和成因,从理论和实践两方面论证流程再造是深化税收征管改革的理性选择；充分借鉴国内外实施税务流程再造的成功经验,明确了税收征管流程再造的重要思路,研究其进行税收征管的流程情况,找出问题并进一步分析原因。本文主要从征收环节、稽查环节、信息化、考察及监督、税务代理等方面设计出新的税收征管业务流程。
[Abstract]:Throughout China's tax collection and management business process, it has its own characteristics and shortcomings, and gradually formed a standardized, modern development situation. Tax collection and management is the front position and key link of the whole tax work. The quality of tax collection and administration is an important measure to reflect the level and efficiency of tax collection and management in a certain period of time. How to improve the quality of tax collection and management is a major problem for each level of tax authorities. As an important component of the government, the tax department, With the application of modern information technology in the field of tax collection and management, This paper puts forward the realistic demand for changing the traditional tax collection and management system. The theory of process reengineering provides the theoretical basis and scientific guide for the process reengineering of tax collection and management with its advanced management ideas and methods. Based on the theory of process reengineering, from the historical taxation model to the more mature process conditions today, try to explore the various problems. The traditional mode of centralized taxation management may lead to inadequate supervision of tax sources; second, focusing on taxation, management and examination will lead to low administrative efficiency of the organs; third, making full use of the efficient performance of computers; In 4th, the autonomy of taxpayers to declare tax should be fully valued; 5th, how to further reflect the importance of audit. From these main issues, fully use theoretical knowledge, combined with foreign advanced models and practical experience, To extract the parts applicable to tax collection and administration in China, to adjust and transform them, In view of the basic situation of tax collection and management business process of our country at present and drawing on the relevant theory and practical experience at home and abroad, this paper selects X City State Revenue Bureau as the research object. This paper mainly adopts dialectical analysis and comparative analysis, deeply analyzes the problems and causes in tax collection and management of X City's Internal Revenue Bureau, and proves that process reengineering is the rational choice to deepen the reform of tax collection and management from two aspects of theory and practice. Drawing on the successful experience of implementing tax process reengineering at home and abroad, this paper clarifies the important thinking of tax collection and management process reengineering, studies the process of tax collection and management, finds out the problems and further analyzes the reasons. Audit, information, inspection and supervision, tax agents and other aspects of the design of new tax collection and management business process.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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