太仓市国家税务局税源专业化管理研究

发布时间：2018-06-12 04:12

本文选题：税源专业化管理 + 太仓市国税局　；参考：《苏州大学》2014年硕士论文

【摘要】：税源管理作为税收征管体系最核心的部分，其开展的专业性、有效性，对依法治税，堵塞税收漏洞，提高税收征管质量，具有极其重要的作用。自2011年国家税务总局印发《“十二五”时期税收发展规划纲要》以来，全国各级税务部门不断优化税收征管模式，深入开展税源“科学化、精细化、专业化”管理，业已取得显著成效。近年来，我国的税收收入增幅连年高于GDP增幅，究其原因，离不开税源管理质量的提高。虽然我国税收收入增速明显，，但是税收总量占GDP的比重却依然偏低，表明在税收征管工作中仍然存在一些薄弱环节，税收流失仍然严重，进一步强化税源管理，探索未来税源专业化管理的模式和方向刻不容缓。因此，关于税源专业化管理的研究，对于国税系统理清思路，更迅速地适应经济全球化发展趋势，优化管理资源配置、提高征管质量和效率、防止税源流失具有重要意义。本文采取个案研究的方法，选择太仓市国家税务局税源专业化管理作为研究对象。首先阐述了税源专业化管理的产生，介绍了税源专业化管理的相关概念，以及税源专业化管理的理论工具。随后重点介绍了太仓国税近年来开展税源专业化管理的现状，分析了当前存在的问题及成因，最后就完善太仓市国税局税源专业化管理的对策提出了一些构想。本文意图通过对太仓市国税局税源专业化管理现状的研究，为处于变革期的太仓市国税局实施更科学合理的，可持续发展的税源专业化管理模式提出具有参考性、可操作性的建议。
[Abstract]:As the core part of the tax collection and management system, the management of tax sources plays an extremely important role in managing taxes according to law, plugging tax loopholes and improving the quality of tax collection and management. Since the State Administration of Taxation issued the outline of the tax Development Plan for the Twelfth Five-Year Plan period in 2011, the tax departments at all levels throughout the country have continuously optimized the tax collection and management model and carried out the "scientific, refined and specialized" management of tax sources. Remarkable results have been achieved. In recent years, the increase of tax revenue in our country is higher than that of GDP year after year, the reason is that the quality of tax source management can not be improved. Although China's tax revenue growth rate is obvious, the proportion of total tax revenue to GDP is still on the low side, indicating that there are still some weak links in the tax collection and management work, the tax revenue loss is still serious, and the management of tax sources is further strengthened. It is urgent to explore the mode and direction of future specialized management of tax sources. Therefore, the research on the specialized management of tax sources, for the national tax system to clear out ideas, more quickly adapt to the trend of economic globalization, optimize the allocation of management resources, improve the quality and efficiency of collection and management, It is of great significance to prevent the loss of tax sources. This paper adopts the method of case study and chooses the specialized management of tax sources of Taicang State Taxation Bureau as the object of study. At first, this paper expounds the emergence of specialized management of tax sources, introduces the related concepts of specialized management of tax sources and the theoretical tools of specialized management of tax sources. Then it introduces the current situation of Taicang State tax in recent years, analyzes the existing problems and causes, and finally puts forward some suggestions to perfect the specialized management of tax source of Taicang State tax Bureau. Through the research on the current situation of tax source specialization management in Taicang Municipal Taxation Bureau, this paper proposes a more scientific, reasonable and sustainable tax source specialized management model for the Taicang tax Bureau in the period of reform. Operational recommendations.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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