提高税收征管效率的路径探索

发布时间：2018-04-25 21:11

本文选题：税收 + 税收征管效率　；参考：《山西大学》2017年硕士论文

【摘要】：在经济“新常态”和全面深化改革的背景下应把完善税收制度的方向和定位提升到“创建和国家治理体系及治理能力相符合的当代税收制度”的全新高度上。完善现代税收制度不能把视线限于一隅,完善现代税收制度不是对现有税收制度的局部的优化和改进,而应是为适应社会经济环境的变化和应对日益突出的矛盾与问题而进行的破除现有税制框架结构的系统性和全局性的税制改革。针对现实情况,建立现代税收的着力点首先应进行相关税制改革,同时建立以与之相匹配的税收征管体系。税收征管效率将整个征管系统当中的运作质量水平及效率水平进行了充分地反映,其中包含了制度、措施、目标等一系列可以促使征管工作可以全面落实到位的相关机制以及一系列的载体,它们的具体设计是否达到了合理的要求,是否能够满足当前征管工作的实际需求,在很大程度上决定了征管工作的效率,同时还对税收相关职能的具体发挥带来了极大的影响,另外也会对一个地区甚至国家的经济情况、社会文明情况等发挥重大的作用。在最近的几年时间中,国内研究学者们针对税收征管效率方面开展了一系列的研究活动,同时获得了不少优秀的成果。但是,相较于国外在这方面的先进研究而言,国内的学术领域研究仍属于滞后的状态。我国税收征管效率的基础理论通常是吸收并参照国外的一些典型理论,缺少相应的创新内容以及独特的观点。因此,关于国内税收征管效率领域的具体研究活动,无论是定性方面的研究,又或者是定量方面的研究,不管是理论领域的分析,又或者是实践领域的分析,在深度和广度方面均有待加强。本文研究的基本思路是:从研究税收征管效率的内涵入手,进一步论述这方面的实际状况及相关问题,研究对其带来不同影响的因素,进而提出具体的应对措施,同时根据实际情况,尝试设计我国税收征管效率当中的具体指标体系。
[Abstract]:Under the background of economic "new normal" and comprehensive deepening of reform, the direction and orientation of perfecting tax system should be promoted to the new height of "establishing the contemporary tax system in accordance with the national governance system and governing ability". To perfect the modern tax system cannot be confined to a corner. Perfecting the modern tax system is not a partial optimization and improvement of the existing tax system. In order to adapt to the change of social and economic environment and to deal with the increasingly prominent contradictions and problems, it should be a systematic and overall tax reform to break down the existing structure of the tax system framework. In view of the actual situation, the focus of establishing modern tax should first be to carry on the relevant tax system reform, at the same time to establish the tax collection and management system corresponding to it. The efficiency of tax collection and management fully reflects the level of operation quality and efficiency in the whole collection and management system, including the system and measures. Objectives and a series of related mechanisms and a series of carriers that can promote the full implementation of the collection and management work, whether their specific design meets the reasonable requirements, and whether they can meet the actual needs of the current collection and management work, To a large extent, it determines the efficiency of the collection and management work, at the same time, it has a great impact on the specific functions of taxation, and also plays an important role in the economic situation of a region or even a country, the social civilization situation and so on. In recent years, domestic researchers have carried out a series of research activities on the efficiency of tax collection and management, at the same time, they have obtained a lot of excellent results. However, compared with foreign advanced research in this field, domestic academic research is still lagging behind. The basic theory of the efficiency of tax collection and administration in our country is to absorb and refer to some typical theories of foreign countries, lacking the corresponding innovative contents and unique viewpoints. Therefore, with regard to the specific research activities in the field of domestic tax collection and administration efficiency, whether qualitative or quantitative, whether theoretical or practical, Both depth and breadth need to be strengthened. The basic ideas of this paper are: starting with the connotation of the efficiency of tax collection and administration, further discussing the actual situation and related problems in this respect, studying the factors that bring different influences to it, and then putting forward the concrete countermeasures. At the same time, according to the actual situation, we try to design the specific index system in the efficiency of tax collection and management.
【学位授予单位】：山西大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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