三门县中小企业税收征管中存在的问题及对策研究

发布时间：2018-04-16 05:14

本文选题：税收征管 + 中小企业　；参考：《湘潭大学》2014年硕士论文

【摘要】：税收征管是税务工作的重要环节，是保证国家税收收入的重要手段。十八届三中全会在论及完善税收制度改革时，便指出要“完善国税、地税征管体制”。因而，，为适应我国社会主义市场经济的发展，推动税收制度的全面改革，就有必要优化税收征管体制，不断提高税收征管水平。中小企业税收征管作为税收征管的重要组成部分，也应尽快纳入税收制度改革的改革序列。因而，对中小企业税收征管存在的问题及其问题产生的原因进行分析，并结合具体问题提出相应的解决对策，便对推动中小企业税收征管乃至整个税收制度改革具有一定的理论和现实意义。本文首先介绍了研究的背景和意义，第二部分对税收征管的理论进行了分析，其中包括税收征管的概念界定以及中小企业发展相关的税收政策，第三部分介绍了三门县中小企业发展中税收征管存在的问题及其原因，其中包括三门县中小企业发展中税收征管的取得的成绩、存在的主要问题以及存在问题的原因分析；第四部分详细阐述三门县中小企业相关税收征管的优化对策，其中包括三门县中小企业相关税收征管的理念建设、制度建设以及征管机制建设。本文的创新之处在于介绍了税收征管的感念之后以三门县为例，介绍了三门县的税收政策，介绍了税收征管的优点以及我国税收征管的不足，指出了三门县税收征管的实施状况后提出了意见。最重要的是本文以实际例子分析了税收征管工作。
[Abstract]:Tax collection and management is an important part of tax work and an important means to ensure national tax revenue.When the third Plenary session of the 18th CPC Central Committee discussed the reform of the tax system, it pointed out that it was necessary to "perfect the system of state tax and local tax collection and management".Therefore, in order to adapt to the development of our socialist market economy and promote the overall reform of the tax system, it is necessary to optimize the tax collection and management system and constantly improve the level of tax collection and management.As an important part of tax collection and management, small and medium-sized enterprises should be brought into the reform sequence of tax system as soon as possible.Therefore, the problems existing in the tax collection and management of small and medium-sized enterprises and the causes of the problems are analyzed, and the corresponding solutions are put forward according to the specific problems.It has certain theoretical and practical significance to promote the tax collection and management of SMEs and even the reform of the whole tax system.This paper first introduces the background and significance of the research. The second part analyzes the theory of tax collection and management, including the definition of the concept of tax collection and management and the development of small and medium-sized enterprises related to tax policies.The third part introduces the problems and causes of tax collection and management in the development of small and medium-sized enterprises in Sanmen County, including the achievements of tax collection and management in the development of small and medium-sized enterprises in Sanmen County, the main problems and the reasons for the problems.The fourth part elaborates the optimization countermeasures of the related tax collection and management in Sanmen County, including the construction of the concept, the system construction and the construction of the mechanism of the collection and management of the small and medium-sized enterprises in Sanmen County.The innovation of this paper lies in introducing the feeling of tax collection and management, taking Sanmen County as an example, introducing the tax policy of Sanmen County, introducing the advantages of tax collection and management and the deficiency of tax collection and management in our country.This paper points out the implementation of tax collection and management in Sanmen County and puts forward some suggestions.The most important thing is that this paper analyzes the tax collection and management with practical examples.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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