顺平县中小企业税收征管存在的问题及对策研究

发布时间：2018-06-30 04:19

本文选题：税收征管 + 征管效率　；参考：《河北大学》2017年硕士论文

【摘要】：近年来,伴随着对外改革的逐渐推进,广大中小企业获得急剧发展,为我们的经济、特别是县域经济的发展做出了巨大的贡献,在缓解就业压力、拓宽就业渠道、确保国民经济增长、优化经济结构等方面都发挥着不可替代的作用。鉴于中小企业的特殊地位以及自身特点,各国都给予了高度重视,制订了一系列的相关优惠政策,尤其以税收政策最为突出。但是同时,对中小企业的税收管理存在的问题也就日益凸显出来。因此,文章以顺平县为例,从税收征管角度出发,针对顺平县中小企业税收征管方面存在的突出问题提出可行性意见,以改革创新精神进一步健全和完善顺平县中小企业税收征管,促进税企和谐持续发展,使中小企业步入全面、协调、可持续发展的轨道,为顺平县县域经济的发展和税收征管提供理论基础。本文以顺平县对中小企业税收征管现状为研究对象,依托税收征管理论体系,以文献研究法、企业调研法、案例分析法等方法,从税收征管角度出发,针对顺平县中小企业税收征管现状,找出征管存在的主要问题,对顺平县中小企业税收征管的问题进行了较为详细的分析,分析中得出顺平县在税收征管制度方面存在着如下问题:税收征管手段落后、财务核算不标准、执法力度不够、现金交易带来管理真空、服务体系不完善;究其原因如下:中小企业自身存在的劣势、征管部门人员素质有待提高、税收征管落实不到位。继而提出了符合顺平县中小企业税收征管方面的合适意见:改善当前中小企业税收征管思想、建立健全中小企业税收征管制度、强化税收协作工作,加快税收征管信息化改革进程、强化纳税服务工作,营造优质税收环境以及完善优化税收征管手段,从而改善税务部门形象,指导税收工作者不断提高自身征管水平和服务质量,进一步提高税务部门税收征管的有效性。
[Abstract]:In recent years, with the gradual promotion of foreign reform, the vast number of small and medium-sized enterprises have achieved rapid development, which has made great contributions to our economy, especially the development of the county economy. Ensure national economic growth, optimize economic structure and other aspects play an irreplaceable role. In view of the special status of small and medium-sized enterprises and their own characteristics, many countries have attached great importance to them, and formulated a series of related preferential policies, especially the tax policy. But at the same time, the tax management of small and medium-sized enterprises has become increasingly prominent. Therefore, taking Shunping County as an example, from the perspective of tax collection and management, the paper puts forward some feasible suggestions on the outstanding problems existing in the tax collection and management of small and medium-sized enterprises in Shunping County. To further improve and improve the tax collection and management of small and medium-sized enterprises in Shunping County with the spirit of reform and innovation, to promote the harmonious and sustainable development of tax enterprises, and to make small and medium-sized enterprises enter the track of comprehensive, coordinated and sustainable development. It provides a theoretical basis for the development of Shunping county economy and tax collection and management. This paper takes the present situation of tax collection and management of small and medium-sized enterprises in Shunping County as the object of study, relying on the theoretical system of tax collection and management, using the methods of literature research, enterprise investigation and case analysis, and starting from the perspective of tax collection and management. In view of the current situation of tax collection and management of small and medium-sized enterprises in Shunping County, this paper finds out the main problems existing in tax collection and management, and makes a detailed analysis on the problems of tax collection and management of small and medium-sized enterprises in Shunping County. The following problems exist in the tax collection and management system in Shunping County: backward means of tax collection and management, non-standard financial accounting, insufficient law enforcement, management vacuum caused by cash transactions and imperfect service system; The reasons are as follows: the inferiority of small and medium-sized enterprises, the quality of the personnel in the collection and management departments need to be improved, and the implementation of tax collection and management is not in place. Then it puts forward the appropriate suggestions in line with the tax collection and management of small and medium-sized enterprises in Shunping County: to improve the current tax collection and management ideas of small and medium-sized enterprises, to establish and improve the tax collection and management system for small and medium-sized enterprises, and to strengthen the tax cooperation work. To speed up the reform of tax collection and management information, to strengthen tax service, to create a good tax environment and to perfect and optimize the means of tax collection and management, so as to improve the image of tax departments, Guide tax workers to improve their own collection and management level and service quality, and further improve the effectiveness of tax collection and management.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F275.4

【参考文献】