提高天津市地方税收征收率问题研究

发布时间：2018-07-03 17:45

本文选题：提高 + 地方税收　；参考：《天津大学》2014年硕士论文

【摘要】：地方加强税收征管，提高税收征收率是税务部门最主要的本职工作。开展提高地方税收征收率问题的研究，对于增加财政收入，推进税源专业化管理以及提升征纳双方的税法遵从度都有着重要意义。近几年天津市地方税务局通过一系列提高地方税收征管质量和效率的征管技术和手段，，税收征收率明显提升。但在对税收的组织收入实践中，仍在税收征管模式、税务人员素质、征管的信息技术和征管方式上存在着一些问题和不足，影响着税收征收率的进一步提高。如何结合正在实施的以税源专业化管理改革为核心的新一轮税收征管改革，完善与健全相关的体制机制，提高政策实施的前瞻度，最大限度地提高税收征收率，是目前天津市地税部门亟须解决的重大课题。本文围绕提高天津市地方税收征收率问题主要分为六章。第一章主要阐述本论文的选题背景和意义；第二章介绍与税收征收管理相关的理论，为本论文的撰写打下基础；第三、四章是实证分析部分，针对“十一五”期间天津市地方税收征管的现状，使用位差分析模型对税收征收率进行了分析；第五章是在实证分析的基础上，深入剖析影响天津市地方税收征收率提升的主要矛盾与问题，并从三方面分析了问题成因；第六章提出了提高天津市税收征收率的理论思考，并从加快税收征管模式创新、加强主要税种管理力度、发挥信息管税作用以及完善税源专业化运行机制等方面，提出提升天津市地税部门税收征收率，提高征管能力的政策和措施。
[Abstract]:Local tax collection and management, tax revenue collection rate is the most important duty of the tax department. It is of great significance to carry out the research on raising the local tax revenue, promoting the specialized management of tax sources and enhancing the tax compliance of both parties. In recent years, through a series of techniques and means to improve the quality and efficiency of local tax collection and management, Tianjin Local Taxation Bureau has significantly improved the tax collection rate. However, there are still some problems and deficiencies in the mode of tax collection and management, the quality of tax personnel, the information technology and the way of collection and management, which affect the further improvement of tax collection rate. How to combine the new round of reform of tax collection and management with the reform of specialized management of tax sources as the core, improve the relevant system and mechanism, improve the foresight of the implementation of the policy, and increase the tax collection rate to the maximum extent. It is the important subject that Tianjin local tax department urgently needs to solve at present. This paper is divided into six chapters around the improvement of local tax rate in Tianjin. The first chapter mainly expounds the background and significance of this thesis; the second chapter introduces the theories related to tax collection and management, which lays the foundation for the writing of this paper; the third, the fourth chapter is the empirical analysis part. According to the current situation of local tax collection and management in Tianjin during the 11th Five-Year Plan period, this paper analyzes the tax collection rate by using the bit difference analysis model. The fifth chapter is based on the empirical analysis. This paper deeply analyzes the main contradictions and problems that affect the promotion of local tax collection rate in Tianjin, and analyzes the causes of the problems from three aspects. Chapter six puts forward the theoretical thinking on how to improve the tax collection rate in Tianjin, and the innovation of tax collection and management mode from the perspective of speeding up the tax collection and management mode. In order to strengthen the management of the main tax categories, exert the function of information management and tax management, and improve the specialized operating mechanism of tax sources, the paper puts forward some policies and measures to improve the tax collection rate and the ability of collection and management of local tax departments in Tianjin.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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