基于公共管理视角下的税收现代化分析

发布时间：2018-05-29 14:22

本文选题：公共管理 + 税收现代化　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：党的十八届三中全会提出了建立现代化治国方针的要求,并对深化税制改革作出了新的要求和展望,点亮了税制改革路上的明灯。税收在国家治理方面起着不可或缺的作用,制定科学税制能够有效地促进资源合理优化、市场和谐发展、推进社会稳定、保障国家安全。作为治理国家不可或缺的角色,面对新的形势自然也应有新的发展,所以现代化税制也成为了公共管理的重要内容。在新形势下,税制改革面临着以下几大问题:全面改革如何实施、加速推进进程会不会影响到稳定性、怎样才能在和谐的方式下实现又快又稳的税制现代化改革。从大局来看,税收现代化改革这条小船要紧跟我国全面现代化治国改革这条大船,首先切实保证总体上轨道不偏离,然后在此条件下,充分发挥主观能动性、主动创造性、自身积极性,加速推进自身改革进程,争取实现自我突破来带动全面改革进程。总之,新的改革方向对于税收现代化只有三个方面的要求:方向、力度和节奏。根据以上分析,在建立现代化治国方针的同时,我们也理应在总体高度发展下系统地考虑到税收现代化改革道路,想办法提高税收征管能力。2015年“两会”期间,李克强总理首次提到了“互联网+”实施战略和计划,在这个新的领域,几乎所有的行业都开始进行深入地思考和实践。“互联网+”提出的背景恰好是在党的十八大国家治理现代化建设时机,这正是反映了“互联网+”实现了与现代化的有机统一,是时代的产物。在新的时代下,互联网和经济社会的关系日益密切,随之衍生的创新力量在很大程度上为我们的生活注入了新的能量。“互联网+”是具有时代性的产物,税收征管也必须跟上时代的步伐,税收现代化既是时代的要求,也是提高税收征管能力的必经之路。本文将系统阐述税收征管现代化的基本内涵,基于“互联网+”思维理念和“互联网+各行业”的创新借鉴,探讨“互联网+”经济大背景下对税收治理的现实挑战,通过税收征管的现状,分析我国目前税收现代化的制约因素,借鉴国内外先进的税收管理理念和实践,探寻我国税收征管现代化建设的实现路径。
[Abstract]:The third Plenary session of the 18th CPC Central Committee put forward the request of establishing the policy of governing the country by modernization, and made new demands and prospects for deepening the tax system reform, which lit the light on the road of tax system reform. Taxation plays an indispensable role in national governance. The establishment of scientific tax system can effectively promote the rational optimization of resources, harmonious development of the market, social stability and national security. As an indispensable role in governing the country, faced with the new situation, there should be new development, so the modern tax system has become an important content of public management. In the new situation, the tax system reform is faced with the following major problems: how to carry out the overall reform, how to speed up the advancement of the process will affect the stability, and how to realize the fast and stable tax system modernization reform in a harmonious way. In view of the overall situation, the boat of tax modernization reform should closely follow the big ship of our country's comprehensive modernization and statecraft reform. First of all, it should ensure that the overall track will not deviate, and then under this condition, it will give full play to its subjective initiative and initiative creativity. Self-initiative, speed up the process of self-reform, strive to achieve self-breakthrough to drive the overall reform process. In short, there are only three requirements for tax modernization: direction, strength and rhythm. According to the above analysis, while establishing the policy of modernizing the country, we should systematically take into account the road of tax modernization reform under the overall high degree of development, and find ways to improve our ability to collect and administer tax revenue. During the "two sessions" in 2015, Prime Minister Li Keqiang first mentioned the "Internet" implementation strategy and plan, in this new field, almost all industries are beginning to think deeply and practice. The background of the "Internet" is precisely the opportunity to govern the modernization construction in the 18th National Congress of the CPC, which reflects the organic unity between the "Internet" and the modernization, and is the product of the times. In the new era, the relationship between the Internet and the economy and society is getting closer and closer, and the innovative forces that have developed along with it have injected new energy into our lives to a great extent. "Internet" is the product of the times, and tax collection and management must keep up with the pace of the times. Tax modernization is not only the requirement of the times, but also the only way to improve the ability of tax collection and management. This paper systematically expounds the basic connotation of the modernization of tax collection and management, based on the thinking idea of "Internet" and the innovation and reference of "Internet industries", discusses the realistic challenges to tax governance under the economic background of "Internet". Through the current situation of tax collection and management, this paper analyzes the restrictive factors of our country's present tax modernization, draws lessons from the advanced tax management idea and practice at home and abroad, and probes into the way to realize the modernization construction of tax collection and management in our country.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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