安溪县国地税合作办税制度研究

发布时间：2018-06-04 03:28

  本文选题：国税 + 地税　； 参考：《华侨大学》2017年硕士论文

【摘要】：随着当代税收形势的不断变化和税务体制改革的进一步深化,国税系统和地税系统没有密切配合,在各项工作中缺乏有效的配合,在征管、服务等方面的弊端逐渐显现。因此,进一步整合国地税机构职能,加强国税地税之间的合作已成为当务之急。安溪县国税局、地税局为贯彻落实《国家税务总局关于印发国家税务局地方税务局合作工作规范(3.0版)的通知》(以下简称《合作规范》),结合安溪县税收工作实际于2016年4月制定了《安溪县国税局安溪县地税局联合办税制度》,并于同月在安溪县行政服务中心成立安溪县国地税联合办税大厅。本文以安溪县国地税联合办税制度为研究对象,分析国地税联合办税制度在联合提升纳税服务方面、联合税收征管方面、联合税收执法方面、联合涉税信息共享方面的现状。认为该制度在提高办税效率、降低办税成本、提高信息共享利用率、提高征管效率、优化了税务发展环境等方面取得了一定成效。但是研究也发现该制度存在合作办税制度地域覆盖面窄、制度的落实还缺乏技术支撑、部分合作事项落实中缺乏规章制度依据、联合进户执法还流于形式、信息共享还存在多方面因素制约、税收基础管理后续工作未形成合作机制等主要问题。本文通过借鉴福建省内外部分地区国地税合作办税制度的先进经验,根据安溪县实际,提出拓展国地税合作办税制度覆盖面、完善合作办税制度的技术支撑、完善落实合作办税制度相关保障、推进联合执法工作常态化、推进涉税信息共享应用、完善合作办税事项后续管理等对策,力促完善安溪县国地税合作办事制度。
[Abstract]:With the continuous change of the current tax situation and the further deepening of the tax system reform, there is no close cooperation between the state tax system and the land tax system, the lack of effective coordination in various work, and the gradual appearance of the disadvantages in the collection and management and service. Therefore, further integration of the functions of the state tax institutions and the strengthening of the cooperation between the state tax and land tax has become an important part. The State Tax Bureau of Anxi County, in order to carry out the notifications of the State Administration of Taxation on the publication of the 3 edition of the cooperation standard of the local tax bureau of the State Taxation Bureau (hereinafter referred to as "the 3 edition"), combined with the actual tax work in Anxi County, established the joint tax administration system of the Anxi County Bureau of Anxi County Tax Bureau in April 2016, and In the same month, the Anxi county administrative service center set up the joint tax handling Hall of the national land tax in Anxi county. This article takes the joint tax running system of the national land tax in Anxi County as the research object, and analyzes the current status of joint tax enforcement aspects, joint tax enforcement aspects, joint tax enforcement aspects and joint tax information sharing aspects of the joint tax collection and management aspects of the joint tax management system of the state tax system of the state land tax. It is believed that the system has made some achievements in improving the efficiency of tax handling, reducing the cost of tax handling, improving the efficiency of information sharing, improving the efficiency of the collection and management, and optimizing the environment of tax development. However, the study also found that the system has a narrow coverage of the system of cooperation and tax handling, the implementation of the system is still lack of technical support and the implementation of some of the cooperation matters. Lack of rules and regulations, joint entry into the household law enforcement is still in the form, information sharing is still restricted by many factors, and the follow-up work of the tax base management does not form the main problems of cooperation. In this paper, the first experience of the tax running system of the national land tax cooperation in some parts of Fujian Province, and the development of the country according to the actual situation in Anxi County, are put forward. Tax cooperation system coverage, improve the technical support of the cooperation tax system, improve the implementation of the cooperation tax system related security, promote the normalization of joint law enforcement work, promote the application of tax related information, and improve the follow-up management of cooperation tax matters, and promote the improvement of the Anxi county national land tax cooperation system.
【学位授予单位】：华侨大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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