舞钢市国税局税源专业化管理研究

发布时间：2018-05-11 10:59

本文选题：税源 + 税源专业化管理　；参考：《郑州大学》2014年硕士论文

【摘要】：近年来，随着我国税收征管形势的不断发展和征管改革探索的不断深入，专业化管理，越来越多地被税务机关提及和重视，全国很多地方的基层税务部门都开展了税源专业化管理的探索和实践，并且取得了积极的效果。但在税源规模和结构日趋庞大复杂、管理理论不断发展和丰富、信息网络技术飞速发展的新形势下，如何在现有的征管资源条件下有效开展税源专业化管理，也没有现成的模式，需要基层税务机关在管理实践中不断探索、总结、完善。本文结合工作实际，通过对舞钢市国税局税源专业化管理的现状分析入手，对税源专业化管理的概念进行了再思考，文章包括五部分：第一部分介绍了选题的背景和意义、国内外相关文献综述，研究的工具和方法以及研究的思路等。第二部分，对税源管理以及税源专业化管理的概念进行了介绍和辨析，介绍了税源专业化管理的主要内容，以及实行税源专业化管理的意义。第三部分，介绍了舞钢市的基本情况和舞钢市国税局税源专业化管理工作的开展情况，第四部分，通过对舞钢市国税局税源专业化开展情况进行分析，找出了改革推进过程中存在的问题及相关原因分析。第五部分，，通过上述存在问题和原因的分析，提出了基层税务局税源专业化管理过程中的对策建议，以期为税源专业化管理工作的深入推进提供借鉴。
[Abstract]:In recent years , with the development of the tax collection and management in our country and the deepening and professional management of the reform and exploration of management , more and more attention has been paid to the tax authorities , and the grass - roots tax departments in many parts of the country have carried out the exploration and practice of the specialization management of the tax sources , and have achieved positive effects .

However , under the new situation that the scale and structure of the tax source are increasingly complex , the management theory is constantly developing and enriched , and the rapid development of the information network technology , how to effectively carry out the specialization management of the tax source under the condition of the existing resource management resource , and has no ready mode , requires the grass - roots tax authorities to continuously explore , summarize and perfect in the management practice .

Based on the analysis of the background and significance of the tax source , the article introduces the main contents of the specialization management of the tax source and the significance of the specialization management of the tax source . The fourth part , through the analysis of the existing problems and causes , puts forward the countermeasures and suggestions in the course of the specialization management of the tax source of the local taxation bureau , with a view to providing reference for the in - depth advance of the specialization management of the tax source .

【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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