南通国税现代税收管理综合改革的研究

发布时间：2018-04-11 12:48

本文选题：现代税收 + 征收管理综　；参考：《扬州大学》2014年硕士论文

【摘要】：根据国家税务总局《“十二五”时期税收发展规划纲要》、《江苏省国民经济和社会发展第十二个五年规划纲要》和《江苏省国家税务局“十二五”发展规划实施纲要》等文件精神,江苏省国税系统制定了《江苏省国家税务局现代税收管理综合改革试验区(以下简称“综合试验区”)》建设方案,提出江苏省国税系统要实现更宽领域、更高层次的税收管理专业化,有条件的地区要率先实现税收管理的基本现代化,为2020年全省国税系统率先实现税收管理基本现代化奠定基础。同时,确定南京、南通市国税局为全省国税系统首批现代税收管理综合改革试验区。论文基于上述背景开展南通国税现代税收管理改革问题研究。研究针对试验区改革实践中的征管机构设置、税收运行机制、流程等方面进行分析,对试验区所实施的改革方案进行评估,并考察改革中存在的问题,提出相应的政策优化建议,进而为探索江苏现代税收管理改革提供理论与实践指导。论文围绕何为“现代税收管理”、“如何实现现代税收管理”,对现代税收管理等有关概念进行界定,并阐述了相关理论；在对南通国税现代税收管理改革内容进行了归纳分析的基础上,对现代税收管理改革的历程进行了回顾,并对其改革成效进行了总结；分析了当前南通现代税收综合管理改革存在的如税务技术特别是信息技术、纳税服务能力和水平、税源专业化管理水平、税收法制水平、税务人力资源管理不能适应现代税收管理的要求及税务稽查在现代税收管理中的威慑作用不够等方面问题；借鉴国内外现代税收管理有益经验与启示,提出了进一步深化综合改革试验区改革发展的对策建议,即构建以现代信息技术为支撑的技术保障体系、以纳税人为中心的现代纳税服务体系、以风险管理为导向的现代税收征管体系、适应现代税收管理的稽查模式、以依法行政为核心的现代税收法制体系、适应现代税收管理的人力资源保障体系等。
[Abstract]:According to the outline of tax Development Planning for the Twelfth Five-Year Plan of the State Administration of Taxation, the Twelfth Five-year Plan for the National Economic and Social Development of Jiangsu Province and the implementation Program for the 12th Five-Year Plan of the State Taxation Bureau of Jiangsu ProvinceWait for the spirit of the document,The State tax system of Jiangsu Province has formulated the "Comprehensive Reform Experimental area of Modern tax Administration of the State Taxation Bureau of Jiangsu Province (hereinafter referred to as" the Comprehensive Experimental area "), and has proposed that the State tax system of Jiangsu Province should realize a wider range of areas.In order to realize the basic modernization of tax administration in the region with conditions, it is necessary to lay the foundation for the basic modernization of tax administration in the whole province in 2020.At the same time, the National Taxation Bureau of Nanjing and Nantong City is selected as the first batch of modern tax management comprehensive reform experimental area of the whole province's national tax system.Based on the above background, the paper carries out the research on the reform of Nantong state tax management.This paper analyzes the establishment of tax collection and management institutions, the operating mechanism of tax revenue, and the process in the practice of reform in the experimental area, evaluates the reform scheme implemented in the experimental area, and examines the problems existing in the reform.The corresponding policy optimization suggestions are put forward to provide theoretical and practical guidance for exploring the reform of modern taxation management in Jiangsu Province.The paper defines the related concepts of modern tax administration, such as "modern tax administration" and "how to realize modern tax administration", and expounds the relevant theories.On the basis of summing up and analyzing the content of modern tax management reform in Nantong, this paper reviews the course of modern tax management reform and summarizes its reform effect.This paper analyzes the existing modern tax management reform in Nantong, such as tax technology, especially information technology, tax service ability and level, tax source specialized management level, tax legal system level.Tax human resource management can not adapt to the requirements of modern tax management and tax inspection in the modern tax management of the deterrent role is not enough, draw lessons from domestic and foreign modern tax management beneficial experience and inspiration,The countermeasures and suggestions for further deepening the reform and development of the comprehensive reform experimental area are put forward, that is, the construction of a technical security system supported by modern information technology and a modern tax payment service system with taxpayers as the center.The modern tax collection and management system, which is guided by risk management, adapts to the inspection mode of modern tax administration, the modern tax legal system with the core of administration by law, and the human resource security system of modern tax management.
【学位授予单位】：扬州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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