项目管理信息系统在建筑工程税收管理中的应用

发布时间：2018-06-01 15:44

本文选题：项目管理 + 建筑业　；参考：《吉林大学》2015年硕士论文

【摘要】：我国现阶段国家的政策是扩大内需，路桥建设、城市开发、基础设施建设如火如荼，发展迅猛，建筑安装业成为新的税收增长点。然而建筑行业在税收上的“滴、漏、跑、冒、”仍然很严重，鉴于建筑业税收管理中存在的问题，我国从2004年开始在全国各地陆续实行了建筑业税收项目属地化管理。全国各省市地税部门也相继开发适应各地征收特点的税收项目管理信息系统，由于初步实行了项目信息系统管理，所以取得了一些积极的效果，税收入库率从原来的不足6%提高到8%以上，但这些税收项目管理信息系统分散、简单、不统一的问题也暴露了出来。笔者就建筑安装业中大项目税收管理存在的问题及如何利用项目管理信息系统解决这些问题作一些探讨。本文研究的主要目的是利用项目管理信息系统对建筑安装业实行项目管理，就是要在当前税收信息系统管理的基础上，广泛采集信息，经过系统集成，进行信息比对，主动适应外部环境因素，来实现税收管理状态的变化。通过项目管理信息系统，可以促进建筑安装企业主动自觉的申报纳税，减少漏征漏管以及延迟纳税现象的发生。通过项目管理信息系统，，最大强度的激发税务管理人员的积极性，主观能动性，更好的履行职责，向管理要效益，确保国家税收的严肃性。同时也可以促使建筑安装得到规范，长足发展。文章首先通过对项目管理信息系统的资料进行整理、分析，深入了解其目前的研究背景、现状。其次，采用案例研究法、实证研究法及统计研究法的手段，对国内外项目管理信息系统在税收当中的应用情况进行研究，从而总结、提炼出项目管理信息系统在我国建筑业税收中应用的主要影响因素，并进一步对产生问题的根本原因进行剖析，寻求解决问题的方法。最后，针对如何解决建筑业税收项目管理信息系统存在的问题提出建议与措施。本文的研究对于项目管理信息系统在建筑业税收管理中的应用具有重要的理论与实践指导作用。
[Abstract]:At present, our country's policy is to expand domestic demand, road and bridge construction, urban development, infrastructure construction in full swing, rapid development, construction and installation industry has become a new tax growth point. However, the construction industry in the tax "drip, leak, run, take," is still very serious, in view of the construction industry tax management problems, our country began to implement the construction industry tax project localization management throughout the country since 2004. Local tax departments throughout the country have also developed tax project management information systems adapted to the characteristics of local collection. As a result of the initial implementation of project information system management, some positive results have been achieved. The tax entry rate has increased from less than 6% to more than 8%, but the problems of scattered, simple and inconsistent management information system of these tax items have also been exposed. This paper discusses the problems existing in the tax management of university projects in the construction and installation industry and how to use the project management information system to solve these problems. The main purpose of this paper is to use the project management information system to carry out the project management of the construction and installation industry, that is, to collect information extensively and compare the information through the system integration on the basis of the current tax information system management. Actively adapt to external environmental factors to achieve the change of tax management state. Through the project management information system, it can promote the construction and installation enterprises to declare and pay taxes voluntarily and consciously, and reduce the leakage and delay of tax payment. Through the project management information system, the maximum intensity stimulates the tax administration personnel's enthusiasm, the subjective initiative, performs the duty better, wants the benefit from the management, guarantees the national tax revenue the seriousness. At the same time can also promote the installation of building specifications, rapid development. In this paper, the data of the project management information system are analyzed, and the background and present situation of the research are deeply understood. Secondly, the application of domestic and foreign project management information system in taxation is studied by means of case study, empirical research and statistical research, so as to sum up. This paper abstracts the main influencing factors of the application of project management information system in the tax collection of construction industry in our country, and further analyzes the root causes of the problems, and seeks the methods to solve the problems. Finally, suggestions and measures are put forward on how to solve the problems existing in the construction tax project management information system. The research in this paper plays an important role in theory and practice for the application of project management information system in tax administration of construction industry.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：TP315;F426.92;F812.42

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