瑞丽市地方税务局税收征管效率研究

发布时间：2018-03-21 05:47

  本文选题：基层税务机关　切入点：地方税务局　出处：《云南大学》2016年硕士论文　论文类型：学位论文

【摘要】：税收征管问题始终是困扰世界各国政府的重要难题,提高税收征管效率和质量自然也就成了各国政府的工作目标。长期以来,理论界都一直重视从宏观层面研究税收征管效率问题,但却很少从微观层面(基层税务机关)运用定量分析的方法进行研究。也就是说,尽管税收征管效率的量化评价方法在财政学中具有重要的、广泛的应用前景,但目前研究的领域尚不充分,有待于完善税收征管效率的量化评估方法体系。本文旨在通过对基层税务机关税收征管效率的研究,客观评价税收征管效率现状,提出征管效率提升的对策,为基层税务机关的税收征管工作提供指导和帮助。论文运用文献分析法、个案分析法、统计分析法等研究方法,以基层税务机关——瑞丽市地税局的税收征管效率为主题,在阐释税收征管效率相关理论的基础上,介绍了瑞丽市地税局税收征管的现状,简单分析了税收征管存在问题；然后,结合收集的数据,从征管机构效率水平、纳税遵从效率水平和税收制度执行效率水平等方面,运用EXCEL等统计软件对瑞丽市地税局的税收征管效率进行了定量分析,根据定量分析对瑞丽市地税局税收征管效率做出了评价；最后,根据瑞丽市地税局税收征管存在的问题,以及制约税收征管效率提高的因素,提出了提高瑞丽市地税局税收征管效率的对策。通过研究,得出了瑞丽市地税局税收征管效率近年来不断提高,但总体水平偏低的结论。
[Abstract]:The issue of tax collection and management has always been an important problem for governments all over the world, and improving the efficiency and quality of tax collection and administration has naturally become the work goal of governments. The theoretical circle has always attached importance to the study of the efficiency of tax collection and management at the macro level, but it is seldom studied by quantitative analysis at the micro level (at the grass-roots tax authorities). That is to say, Although the quantitative evaluation method of the efficiency of tax collection and administration has important and extensive application prospect in finance, the research field is not enough at present. The purpose of this paper is to objectively evaluate the present situation of tax collection and management efficiency, and put forward the countermeasures to improve the efficiency through the study of the tax collection and management efficiency of grass-roots tax authorities. To provide guidance and help for the tax collection and management work of the grass-roots tax authorities. This paper uses the methods of literature analysis, case analysis, statistical analysis and so on, with the tax collection and management efficiency of the grass-roots tax authorities-Ruili City Local Taxation Bureau as the theme. On the basis of explaining the relevant theories of tax collection and management efficiency, this paper introduces the present situation of tax collection and management in Ruili City, analyzes the problems in tax collection and management, and then, combining the collected data, from the level of efficiency of tax collection and management agencies, In the aspects of efficiency level of tax compliance and efficiency of tax system implementation, the efficiency of tax collection and administration of Ruili City Local Taxation Bureau is quantitatively analyzed by using statistical software such as EXCEL. Finally, according to the problems existing in the tax collection and management of the local tax bureau of Ruili City, and the factors restricting the efficiency of tax collection and management, the paper evaluates the efficiency of tax collection and management in Ruili City by quantitative analysis. This paper puts forward the countermeasures to improve the efficiency of tax collection and management in Ruili Local Taxation Bureau. Through the study, the paper draws the conclusion that the efficiency of tax collection and management of the Bureau of Local Taxation in Ruili City has been continuously improved in recent years, but the overall level is on the low side.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42
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本文编号：1642518