内蒙古重点税源企业税收征管问题研究

发布时间：2018-04-08 17:57

本文选题：重点税源　切入点：税收征管　出处：《内蒙古大学》2017年硕士论文

【摘要】：一直以来,伴随着内蒙古经济社会发展的日新月异,地税部门不断深化税收征收管理改革工作,全面提升重点税源企业税收征管质量与效率,推进税收征管工作纵深发展,是实现全区地方税收收入持续稳定增长的重要基础,也是推进内蒙古税收治理能力和治理体系现代化的有力举措。在这一背景下,本文以文献分析法、实地调研法、比较法、归纳总结法等写作方法,从探讨重点税源企业税收征管相关理论入手进行内蒙古重点税源企业税收征管问题研究。本文以导论部分作为整篇文章的开端,从理论和实践两个角度分别论述选题的意义,通过对国内和国外相关研究的文献进行总结陈述,指明本研究的具体方向及突破点,并分析本文存在的创新和不足之处。第一部分至第五部分是研究的主要内容,通过梳理重点税源企业及税收征管基本理论,阐述相关公共管理理论依据作为本研究的理论支撑点。详细介绍内蒙古重点税源企业特点及税收情况,总结税收征管现状和征管中存在的问题,分析影响内蒙古重点税源企业税收征管质量各项因素,同时借鉴西方发达国家科学的税收管理经验,从完善征管法律体系、优化征管流程、职能部门岗责重组、加强信息化建设、强化监督管理机制、形成综合治税格局等六方面提出适应全区重点税源企业税收征管实际的对策建议。
[Abstract]:With the rapid development of economic and social development in Inner Mongolia, local tax departments have been deepening the reform of tax collection and management, comprehensively improving the quality and efficiency of tax collection and management in key tax sources enterprises, and promoting the in-depth development of tax collection and management work.It is not only the important foundation to realize the steady and sustained growth of local tax revenue in the whole region, but also the powerful measure to promote the modernization of tax administration ability and governance system in Inner Mongolia.Under this background, this paper uses the literature analysis method, the field investigation method, the comparison method, the induction summary method and so on writing method, from the discussion key tax source enterprise tax collection and management related theory to carry on the Inner Mongolia key tax source enterprise tax collection and management question research.This article takes the introduction part as the whole article beginning, from the theory and the practice angle separately discusses the topic choice significance, through carries on the summary statement to the domestic and the foreign related research literature, points out the concrete direction and the breakthrough point of this research.And analyzes the innovation and deficiency of this paper.The first part to the fifth part is the main content of the study, by combing the key tax source enterprises and the basic theory of tax collection and management, this paper expounds the theoretical basis of relevant public management as the theoretical support of this study.This paper introduces in detail the characteristics and tax situation of key tax source enterprises in Inner Mongolia, summarizes the present situation of tax collection and management and the problems existing in tax collection and management, and analyzes the factors affecting the quality of tax collection and management in key tax source enterprises in Inner Mongolia.At the same time, using the scientific tax management experience of the western developed countries for reference, from perfecting the legal system of collection and management, optimizing the collection and management process, reorganizing the post responsibility of the functional departments, strengthening the information construction, strengthening the supervision and management mechanism,The paper puts forward some countermeasures and suggestions on how to adapt to the actual tax collection and management of the key tax source enterprises in the whole region from six aspects, such as forming a comprehensive tax administration pattern and so on.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F275.4

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