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 changes of the contemporary tax situation and the further deepening of the tax system reform, the national tax system and the local tax system do not cooperate closely, lack of effective cooperation in various work, in the collection, management, service and other aspects of the drawbacks gradually appear. Therefore, it is urgent to further integrate the functions of national local tax institutions and strengthen the cooperation between national tax and local tax. Anxi State Taxation Bureau, In order to implement the notice of the State Administration of Taxation on the issuance of the Code for the Cooperative work of Local Taxation Bureau of the State Taxation Bureau, version 3.0 (hereinafter referred to as the "Cooperation Standard"), the Local Taxation Bureau formulated it in April 2016 in combination with the actual taxation work in Anxi County. The joint tax system of Anxi County Local tax Bureau of Anxi County State tax Bureau was established in the same month in Anxi County Administrative Service Center. This paper takes the joint tax system of Anxi county as the research object, and analyzes the current situation of the joint tax system in the aspects of joint tax service, joint tax collection and management, joint tax enforcement, and joint tax information sharing. It is concluded that the system has achieved some results in improving the efficiency of tax administration, reducing the cost of tax administration, increasing the utilization rate of information sharing, improving the efficiency of collection and management, and optimizing the development environment of tax. However, the study also found that there is a narrow geographical coverage of the cooperative tax system in this system, the implementation of the system lacks technical support, there is a lack of regulatory basis in the implementation of some cooperation matters, and the joint entry into the household law enforcement is still a mere formality. There are many factors restricting the information sharing, and the cooperation mechanism is not formed in the follow-up work of tax base management. According to the actual situation of Anxi County, this paper proposes to expand the coverage of the cooperative tax system of national and local taxes, and to improve the technical support of the cooperative tax system by learning from the advanced experience of the local tax cooperation system in and out of Fujian Province, and according to the actual situation in Anxi County. To improve the implementation of cooperative tax system, promote the normalization of joint law enforcement work, promote the application of tax-related information sharing, improve the follow-up management of tax matters, and promote the improvement of Anxi county 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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