广州市地税系统税源专业管理研究

发布时间：2018-04-09 14:49

本文选题：地方税收　切入点：税源管理　出处：《吉林大学》2014年硕士论文

【摘要】：税收是国家财政收入的主要来源，是政府行使公权力的物质保障，税源管理则是整个税收工作的核心和关键。随着国内各项改革不断推进和经济形势高速发展，传统的税源管理模式已经不适应新时期下税收征管的要求，实施专业化管理的呼声越来越高，但由于缺乏成熟的理论支撑和成功的实践经验，我国税务系统的专业化管理改革仍处在探索阶段，不但成熟的理论体系有所欠缺，在实践方面，各个试点的单位也正处在摸索阶段，都在积极探索适应我国国情、符合实际管理需要的税源专业管理模式。本文将广州市地税系统作为研究对象，采用文献研究法、实例分析法和实地调查法等研究方法，在综合国内外有关文献资料，从公共管理学、税收学的角度，首先对税源专业化管理的内涵定义做出阐述，指出了实施专业化管理的重要性，然后立足于广州地税系统的税源专业化管理现状、取得成效进行综合分析，发现其在分类标准、机构设置、信息技术利用、社会综合治税、风险监控以及队伍建设方面所存在问题，并对形成这些问题的成因进行剖析，结合实际，，提出了完善税源专业化管理的具体对策，包括建立科学的分类标准、调整优化机构设置和人员职责、深化利用计算机新型技术加快信息化建设、构建多部门综合治税协作机制、完善风险应对和监控和加强绩效考核提高人员素质等对策，为进一步深化税源专业化管理提供理论支持和决策参考。
[Abstract]:The tax revenue is the main source of the national financial revenue and the material guarantee for the government to exercise the public power. The management of the tax source is the core and key of the whole tax collection work.With the continuous promotion of domestic reforms and the rapid development of the economic situation, the traditional mode of tax source management has been unable to meet the requirements of tax collection and management in the new period, and the voice of implementing specialized management has become more and more high.However, due to the lack of mature theoretical support and successful practical experience, the specialized management reform of our tax system is still in the exploratory stage.The experimental units are also in the groping stage, they are actively exploring the professional management mode of tax sources which can adapt to the situation of our country and meet the needs of the actual management.This paper takes the local tax system of Guangzhou as the research object, adopts the literature research method, the case analysis method and the field investigation method, synthesizes the domestic and foreign related literature data, from the public management science, the tax science angle,First of all, the definition of tax source specialization management is expounded, and the importance of implementing specialized management is pointed out. Then, based on the current situation of tax source specialization management in Guangzhou local tax system, this paper makes a comprehensive analysis of the results, and finds out that it is in the classification standard.The problems existing in organization setup, information technology utilization, social comprehensive tax control, risk monitoring and team building are analyzed, and the causes of these problems are analyzed, combined with the actual situation, the specific countermeasures to improve the specialized management of tax sources are put forward.Including the establishment of scientific classification standards, the adjustment and optimization of institutional settings and personnel responsibilities, the deepening of the use of new computer technology to speed up the construction of information, and the establishment of a multi-sector comprehensive tax management cooperation mechanism.The countermeasures of perfecting risk response and monitoring and strengthening performance appraisal and improving personnel quality provide theoretical support and decision reference for further deepening the specialized management of tax sources.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

【参考文献】