长春市地税局税源专业化管理对策研究

发布时间：2018-05-15 06:57

本文选题：地方税收 + 税源　；参考：《吉林大学》2014年硕士论文

【摘要】：税源管理不仅是税收征管的基础和核心，而且也是税收管理的重要方面。随着市场经济不断的发展变化，税源管理的复杂度急剧增加，纳税人的数量和税源管理风险的艰巨性也随之相应的增加，传统的税收征管模式不仅不能很好地适应当前的税收管理的新要求，而且无法满足纳税人服务的需求生长。税源专业化管理是针对于税收专业管理的来源的一个新的税制改革模式，是专业化收集和管理的基本方法，这是基于掌握税收征管法，科学的管理和劳动分工的密切合作的实现，对于加强税源管理和提高纳税人遵从度具有重要的意义。税源专业化管理是对税收征管体系的重大变革。其中的专业化是指税源管理的基本方法，即在掌握税收管理规律的同时，实施科学化管理分工与紧密合作，在增强税源管理、提高纳税人对于税法的认知度、遵从度方面具有显著的意义，税源专业化管理不再是以为普遍认为的将纳税人按照所属地区分类管理这样简单了，而是从整个体制上进行变革，且与征管资源配置和工作职责的变化相结合。国家税务局在税源专业化管理上的研究主要集中在确定岗位职能、引用风险管理、制定管理的相关流程等方面。由于我国幅员辽阔，，地域间的经济、文化、资源开发利用等不同，还没有形成规划的、统一的全国性税源专业化管理措施，目前还是研究探索的阶段。本文首先回顾了税源管理在国内外的发展历程，面对当前新的经济发展形式和全新的社会，进一步指出现行税源管理存在的各问题，并提出来完善税源专业化管理的建议。最后，按照现有的分析结果，并结合长春市的实际发展情况，从优化职能、优化目标、优化流程、优化方法、优化制度等方面提出来长春市国家税务部门实施税源专业化管理的实证研究方案，也同时为具体实施税源管理的专业化进程提供理论指导。
[Abstract]:The management of tax source is not only the foundation and core of tax collection, but also the important aspect of tax administration. With the continuous development and changes of the market economy, the complexity of tax source management has increased dramatically, and the number of taxpayers and the difficulty of tax source management have also increased correspondingly. The traditional mode of tax collection and management not only can not meet the new requirements of the current tax administration, but also can not meet the needs of taxpayers' services. The specialized management of tax sources is a new mode of tax reform aimed at the sources of tax professional management, and it is the basic method of specialized collection and management, which is based on mastering the law of tax collection and administration. The realization of scientific management and close cooperation of division of labor is of great significance to strengthen the management of tax sources and improve the compliance of taxpayers. The specialized management of tax sources is a major reform of the tax collection and management system. Specialization refers to the basic method of tax source management, that is, while mastering the law of tax administration, implementing scientific management division of labor and close cooperation, enhancing tax source management and raising taxpayers' recognition of the tax law. Compliance is significant. Professional management of tax sources is no longer considered to be so simple as to classify taxpayers according to their region, but to change the system as a whole. And with the collection and management of resources allocation and changes in job responsibilities. The research on the tax source specialization management of the State Taxation Bureau mainly focuses on defining the post function, quoting the risk management, making the relevant management process and so on. Because our country has a vast territory, different regions of economy, culture, resources development and utilization, has not yet formed a planned, unified national tax source professional management measures, is still the stage of research and exploration. This paper first reviews the development of tax source management at home and abroad, facing the new economic development form and new society, further points out the existing problems in the current tax source management, and puts forward some suggestions to improve the specialized management of tax source. Finally, according to the existing analysis results, and combined with the actual development of Changchun, from the optimization of function, optimization of objectives, optimization of process, optimization of methods, At the same time, it also provides theoretical guidance for the implementation of the specialization process of tax source management.
【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

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