简阳市国税局税收征管问题研究

发布时间：2018-07-21 18:34

【摘要】：税收征管问题是税收理论研究及税制发展历程中的重要课题。由于长期受计划经济体制的影响,我国基层税务机关普遍对税收征管问题缺乏系统、全面的认识。简阳市国税局是四川省国税系统基层组织机构,自2008年开始陆续承担四川省国税系统税收征管改革任务,在纳税服务和税源专业化管理方面取得了一定突破,2010年被评选为四川省国税系统征管服务“规范化、标准化”示范局,2011年9月被命名为四川省国税系统征管服务创新转型实验田,在基层税务机关中具有典型代表意义。伴随着一系列征管改革及“营业税改征增值税”工作的全面推开,简阳市国税局税收征管工作面临前所未有的挑战,但其在税收征管实践中还存在税源管理不到位、税收征管运行不畅、税收征管成本高等一些影响税收征管质量和效率的问题,亟待解决。本文主要采用规范研究与实证研究相结合、比较分析与比率分析相结合以及理论联系实际的方式,从税收征管理论入手,结合简阳市国税局税收征管具体情况对基层税收征管中存在的问题进行深入研究,具有重要的理论和现实意义。一是促使基层税务机关及税务人员转变观念,以科学的税收征管理念指导税收征管工作；二是丰富税收征管理论研究,为基层税收征管改革的继续推进提供参考；三是分析基层税收征管中存在的问题,并结合实际提出改进建议,进一步提高基层税收征管水平。本文的研究内容主要有五部分：第一部分绪论,主要包括研究背景、意义、国内外相关文献研究述评、研究思路和方法、论文的创新与不足。第二部分相关理论阐述,主要包括税收征管的基本概念和税收征管相关理论。第三部分简阳市国税局税收征管的现状,包括经济建设环境、管户情况、近年组织税收收入情况以及税收征管工作的运行情况。第四部分简阳市国税局税收征管存在的主要问题及原因分析。第五部分改进简阳市国税局税收征管工作的思考及建议,通过借鉴发达国家先进税收征管经验,结合基层税收征管实际情况,提出改进建议。本文将简阳市国税局作为基层税收征管单位的代表,从税源管理、税收征管运行、人力资源管理、税收征管成本以及税收征管治理几个方面对基层税收征管过程中存在的问题及其产生原因进行了深入分析,并在借鉴发达国家先进税收征管经验的基础上,针对性提出提高税源管理的有效性、优化税收征管运行方式、科学管理税收征管人力资源、不断降低税收征管成本、强化税收征管治理工作几项提升税收征管质量和效率的建议。
[Abstract]:Tax collection and management is an important subject in the research of tax theory and the development of tax system. Because of the influence of the planned economy system for a long time, the basic tax authorities in our country generally lack a systematic and comprehensive understanding of the tax collection and management problem. The State Taxation Bureau of Jianyang City is the grass-roots organization of the State tax system in Sichuan Province. Since 2008, it has assumed the task of tax collection and management reform of the Sichuan State tax system one after another. Some breakthroughs have been made in tax service and specialized management of tax sources. In 2010, it was selected as the standardization of the collection and management services of Sichuan's national tax system. The Model Bureau of Standardization, named as the Experimental Field of Innovation and Transformation of Collection and Management Service of Sichuan State tax system in September 2011, has the typical representative meaning in the grass-roots tax authorities. With a series of tax collection and management reform and the promotion of the work of "Business tax Reform and Value-added tax", the tax collection and management work of Jianyang State Taxation Bureau is facing unprecedented challenges, but in the practice of tax collection and management, there are still some problems in the management of tax sources. Some problems affecting the quality and efficiency of tax collection and management, such as the poor operation of tax collection and management and the high cost of tax collection and management, need to be solved urgently. This paper mainly adopts the combination of normative research and empirical research, the combination of comparative analysis and ratio analysis, as well as the combination of theory and practice, starting with the theory of tax collection and management. It is of great theoretical and practical significance to study in depth the problems existing in tax collection and management at the grass-roots level in the light of the specific situation of tax collection and management in Jianyang Municipal Bureau of Internal Revenue. The first is to urge the grass-roots tax authorities and tax personnel to change their ideas, to guide the tax collection and management work with the scientific tax collection and management concept, to enrich the theoretical research on tax collection and management, and to provide a reference for the continued promotion of the tax collection and management reform at the grass-roots level. The third is to analyze the problems existing in tax collection and management at the grass-roots level, and put forward suggestions to improve the level of tax collection and management at the grass-roots level. The main contents of this paper are five parts: the first part is the introduction, including the research background, significance, domestic and foreign literature review, research ideas and methods, the innovation and shortcomings of the paper. The second part expounds the related theories, including the basic concept of tax collection and management and the related theory of tax collection and management. The third part is about the current situation of tax collection and management in Jianyang Municipal State tax Bureau, including the environment of economic construction, the situation of household management, the situation of organizing tax revenue in recent years and the operation of tax collection and management. The fourth part analyzes the main problems and causes of tax collection and management in Jianyang State Revenue Bureau. The fifth part is to improve the tax collection and management work of Jianyang Municipal State tax Bureau. By learning from the advanced tax collection and management experience of developed countries, combined with the actual situation of tax collection and management at the grass-roots level, the author puts forward some suggestions for improvement. In this paper, the State Taxation Bureau of Jianyang City is regarded as the representative of the tax collection and management units at the grass-roots level, from the perspective of tax source management, tax collection and management operation, human resources management, In this paper, the problems existing in the process of tax collection and management at the grass-roots level and their causes are deeply analyzed in the aspects of the cost of tax collection and management and the governance of tax collection and management, and on the basis of drawing lessons from the advanced tax collection and management experience of developed countries, Aiming at improving the effectiveness of tax source management, optimizing the operation mode of tax collection and management, scientifically managing the human resources of tax collection and management, and continuously reducing the cost of tax collection and management, Strengthen the management of tax collection and management of several suggestions to improve the quality and efficiency of tax collection.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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