我国税源专业化管理改革研究

发布时间：2018-05-28 13:40

本文选题：税源专业化管理 + 纳税评估　；参考：《集美大学》2014年硕士论文

【摘要】：随着经济的迅速发展，我国纳税户数量逐渐增多，征纳双方信息不对称的状况日益加剧，粗放型的传统税源管理模式已不适应税收征管的要求，阻碍了税收征管效率的提高。为了改变这一局面，我国国家税务总局于2010年10月颁布《关于开展税源专业化管理试点工作的指导意见》，确立了税源专业化管理改革试点工作，并确定了改革的指导思想与基本要求。目前为止，我国税源专业化管理改革已取得一些成绩，同时也暴露了一些问题。因此，有必要对其进行深入研究，寻求完善之道。本文以提高我国税收征管效率为主线，以专业化分工理论、信息不对称理论与风险管理理论为起点、接着分析我国传统税源管理与税源专业化管理改革中存在的问题，在总结国内税源专业化管理试点成果和借鉴国外税源专业化管理经验的基础上，，提出推进我国税源专业化管理改革的政策建议。全文由七个部分组成。第1章主要介绍选题背景与研究目的及意义、国内外研究状况、研究内容与分析方法和创新点与不足之处；第2章主要阐述税源专业化管理的相关理论依据；第3章分析我国实施税源专业化管理改革的必要性、税源专业化管理改革已取得的成绩和试点改革中暴露的问题；第4章分析我国青岛市地税局税源专业化管理改革和扬州市地税局税源专业化管理改革情况；第5章对美国、日本等国家和地区的税源专业化管理比较与经验借鉴；第6章是全文的归宿，从完善我国税收法制、充分利用信息资源、优化税务机构设置、健全税源专业化管理人才队伍、加强纳税评估体系建设、依法建立相关部门的协调配合机制、树立税源管理风险意识等七个方面提出改革建议；第7章为结论，认为税源专业化管理将推进税源管理逐渐走向科学化、专业化与精细化管理的道路，对加强税源监控、减少税收流失、增加税收收入等具有重要意义。
[Abstract]:With the rapid development of economy, the number of tax-paying households in our country is increasing gradually, and the information asymmetry between the tax collectors and the tax collectors is becoming more and more serious. The extensive traditional management mode of tax sources has been unable to meet the requirements of tax collection and management, which hinders the improvement of the efficiency of tax collection and management. In order to change this situation, in October 2010, the State Administration of Taxation promulgated the guiding opinion on the pilot work of specialized Management of tax sources, which established the pilot work of the reform of specialized management of tax sources. The guiding ideology and basic requirements of the reform are determined. Up to now, some achievements have been made in the reform of specialized management of tax sources in our country, and some problems have been exposed at the same time. Therefore, it is necessary to carry on the thorough research, seeks the consummation way. This paper takes improving the efficiency of tax collection and administration as the main line, taking the theory of specialization division of labor, the theory of information asymmetry and the theory of risk management as the starting point, and then analyzes the problems existing in the reform of the traditional tax source management and the specialized management of tax sources in China. On the basis of summing up the experimental results of domestic tax source specialization management and drawing on the experience of foreign tax source specialization management, this paper puts forward some policy suggestions to promote the reform of tax source specialization management in our country. The full text consists of seven parts. The first chapter mainly introduces the background, purpose and significance of the selected topic, the research situation at home and abroad, the research content and analysis method, the innovation point and the deficiency, the second chapter mainly elaborates the related theory basis of the specialized management of tax source; The third chapter analyzes the necessity of implementing tax source specialization management reform in China, the achievements of tax source specialization management reform and the problems exposed in the pilot reform. Chapter 4 analyzes the reform of the specialized management of tax sources in Qingdao City and Yangzhou City, and the comparison and experience of the specialized management of tax sources in the United States, Japan and other countries and regions. Chapter 6 is the destination of the full text, from perfecting the tax legal system, making full use of the information resources, optimizing the tax institution setting, perfecting the specialized management team of tax sources, strengthening the construction of tax assessment system. In chapter 7, it is concluded that the specialized management of tax sources will promote the scientific management of tax sources. The way of specialization and fine management is of great significance to strengthen the supervision of tax sources, reduce the loss of tax revenue and increase tax revenue.
【学位授予单位】：集美大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

【参考文献】