达州市国税系统实现信息管税的案例研究

发布时间：2018-07-04 18:02

本文选题：信息管税 + 征纳成本　；参考：《电子科技大学》2014年硕士论文

【摘要】：随着我国经济的飞速发展和税收工作的逐步推进,税收征管工作到今天己呈现三个基本特点：一是税收征管方式与征管质量的高标准要求呈现突出的矛盾。二是粗放性的税收征管方式抑制了征管质量的提升和征纳成本的降低。三是税务机关对纳税人的监管力度不够,纳税人向税务机关提供和申报的涉税信息真实性不够,税务机关所掌握的纳税人信息与纳税人实际的财税信息差异很大,加上纳税人第三方信息获取困难,税务机关逐渐沦为信息的“孤岛”。从这三方面可以看出,形成当前税收管理工作效率较低、税收征纳成本冒高主要是因为两点：其一缺乏资源的税收征管管理体系,其二当前的税收管理资源达不到有效分配和物尽其用。要打破这一制约的“瓶紧”,实现税收征管工作加速发展,税收征管工作必须在征管理念上从新认识,抛弃原有粗放型征管思维,大胆在税收征管工作中创新,推行以信息管税为主的战略,在税收信息化集中管理为主线的税收征管新模式下研究和实践。本文以信息管税理论为依据,以日常工作为基础通过实地调查、统计分析、经验总结以及借鉴国内外典型税务机关信息管税的先进理念和实现模式,重点对达州市国家税务局实现信息管税进行模型分析、建设思路、工作流程等进行比较和梳理,对国税系统信息管税工作体系搭建的具体对策方案进行探讨,提出一些符合当前实际情况的对策方案,最终的现实意义在于能将信息管税工作模式深入结合当前形势下的税收体制,准确把握税收信息,降低税收成本,减少税款流失,提高税收征管质量,实现税收征管一体化,建设一支以科技为第一生产力的高效率税务征管队伍。
[Abstract]:With the rapid development of our country's economy and the gradual advance of the tax collection work, the tax collection and management work has presented three basic characteristics: the first is the outstanding contradiction between the tax collection and management mode and the high standard requirement of the collection and management quality. Second, extensive tax collection and management methods inhibit the quality of collection and management and reduce the cost of collection. Third, the tax authorities do not have enough supervision over taxpayers, and the tax information provided and declared by taxpayers to tax authorities is not true enough. The taxpayer information held by tax authorities is very different from the actual financial and tax information of taxpayers. With the difficulty of obtaining third-party information for taxpayers, tax authorities gradually become "isolated islands" of information. From these three aspects, we can see that the current low efficiency of tax administration and the high cost of tax collection and collection are mainly due to two reasons: first, the tax collection and management system, which lacks resources, Second, the current tax management resources can not achieve effective allocation and use of goods. In order to break the "bottle tight" of this restriction and realize the rapid development of the tax collection and management work, the tax collection and management work must have a new understanding on the concept of tax collection and management, abandon the original thinking of extensive collection and management, and boldly innovate in the tax collection and management work. Under the new mode of tax collection and management, the strategy of information management and tax administration should be carried out, and the research and practice should be carried out in the light of the centralized management of tax information. Based on the theory of information management and taxation, the paper adopts field investigation, statistical analysis, experience summing up and drawing lessons from the advanced ideas and realization models of information management and taxation of typical tax authorities at home and abroad on the basis of field investigation, statistics and analysis. Focusing on the Dazhou State Taxation Bureau to achieve information tax management model analysis, construction ideas, work processes and so on are compared and combed, and the specific measures to build the information management and tax work system of the national tax system are discussed. This paper puts forward some countermeasures which accord with the actual situation at present. The ultimate practical significance lies in the fact that the work mode of information management and taxation can be deeply combined with the tax system under the current situation, and accurately grasp the tax information, reduce the tax cost and reduce the tax loss. To improve the quality of tax collection and management, to realize the integration of tax collection and management, and to build an efficient tax collection and management team with science and technology as the first productive force.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

【相似文献】