鲤城区国税局税收信息管理研究

发布时间：2018-06-12 13:59

本文选题：税收信息 + 税务部门　；参考：《华侨大学》2017年硕士论文

【摘要】：我国税务系统深化税收征管改革的总体规划中讲到,未来的税收管理要以信息化为支撑。要充分发挥税收信息支撑作用,大力推进税收信息化,加强税收信息的收集、分析和使用,特别是获得第三方信息,实现税务部门和纳税人双方涉税信息一致,促进税收征管水平的提高。然而,目前税收信息管理水平还远远不能满足税收征管现代化的需要,存在很多问题和困难。本文用鲤城区国税局为例,运用文献研究法以及案例研究法,从税收信息管理的基础建设、税收信息采集、税收信息处理、税收信息应用等四个方面,分析鲤城区国税局税收信息管理的现状和成效。针对目前鲤城区国税局税收信息管理中存在基础建设薄弱、税收信息采集不充分、税收信息处理相对滞后、税收信息应用不完善等问题,深入分析其背后的原因。运用所学的多中心治理理论、新公共管理理论和信息资源管理理论,合理借鉴其多主体共同管理和服务至上等方式方法,提出完善鲤城区国税局税收信息管理的解决对策。通过提高税收信息管理的重要性认识、加大税收信息管理的财政投入、配备专业的税收信息管理机构和人才、完善税收信息管理的监督和绩效考核机制等四方面,加强税收信息管理的基础建设。以税务部门为主导,从税务部门、纳税人、第三方等三个主体分别入手,深入挖掘其在税收信息管理过程中的作用及其潜力,突出主体间的交流和互相促进、共同提升,提出加强税收信息采集、税收信息处理、税收信息应用的具体措施。
[Abstract]:In the overall plan of deepening tax collection and management reform in China's tax system, it is stated that the future tax administration should be supported by information technology. It is necessary to give full play to the role of supporting tax information, vigorously promote tax information, and strengthen the collection, analysis and use of tax information, especially in obtaining third-party information, so as to achieve consistency in tax information between tax departments and taxpayers. To improve the level of tax collection and administration. However, at present, the level of tax information management can not meet the needs of tax collection and management modernization, there are many problems and difficulties. This article uses the Lei Cheng District Internal Revenue Bureau as an example, uses the literature research method and the case study method, from the tax information management foundation construction, the tax revenue information collection, the tax revenue information processing, the tax revenue information application and so on four aspects, This paper analyzes the current situation and effect of tax information management in Lei Cheng District Internal Revenue Bureau. In view of the problems of weak infrastructure, insufficient collection of tax information, relatively backward processing of tax information and imperfect application of tax information in the management of tax information in Lei Cheng District, the reasons behind it are analyzed in depth. By using the multi-center governance theory, the new public management theory and the information resource management theory, and using the methods of multi-subject common management and service first reasonably for reference, the paper puts forward the solutions to perfect the tax information management of the State Revenue Bureau of Lei Cheng District. By raising the importance of tax information management, increasing the financial input of tax information management, equipping professional tax information management institutions and talents, perfecting the supervision and performance evaluation mechanism of tax information management, We will strengthen the infrastructure for tax information management. Taking the tax department as the main body, starting with the tax department, the taxpayer and the third party, respectively, to excavate its function and potential in the process of tax information management, to highlight the exchange and mutual promotion among the main bodies, and to promote each other together. The concrete measures to strengthen the collection of tax information, the processing of tax information and the application of tax information are put forward.
【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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