菏泽市社会综合治税模式研究
发布时间：2018-07-25 13:55
【摘要】：经济决定税源,将税源征入国库后才能真正成为税收。近年来,各地在保证税务机关独立行使职权的同时,注重加强与相关部门的协作配合、资源共享、信息互用,在加强社会综合治税上进行了很多探索,较好地保障了地方税收收入持续稳定增长。当前,随着市场经济的发展完善,社会经济状况不断变化,税收征管难度进一步加大,单纯依靠税务部门的传统税源监控已不能适应新形势的要求,建立多部门协作的治税体系已成为各级政府、各级税务部门面临的一项重要课题。为此,本论文试以菏泽市为例,对社会综合治税工作发展现状进行了梳理分析和调查研究。本论文首先对涉及到的主要依据和相关概念进行了阐述,介绍了社会综合治税的理论基础。然后重点从工作思路、主要措施、取得成效、存在问题等方面,列举了大量图表、数据和具体实例,对菏泽市社会综合治税模式进行了详细分析和解读。最后,在理论和国际国内经验借鉴的基础上,针对菏泽市社会综合治税在制度性、技术性和运行机制方面存在的问题,力求从主体、客体、制度等视角,围绕健全完善“政府领导、税务主管、部门配合、社会参与、司法保障、信息化支撑”的社会综合治税新格局,在完善法律制度、提高信息化技术水平、创新运行机制等方面提出了一些思路和对策。
[Abstract]:The economy determines the source of tax, and only after it is collected into the national treasury can it really become a tax. In recent years, while ensuring the independent exercise of their functions and powers by tax authorities, various localities have paid attention to strengthening cooperation with relevant departments, sharing resources, and exchanging information. Many explorations have been made in strengthening the comprehensive administration of taxes in society. Better protection of local tax revenue sustained and stable growth. At present, with the development and perfection of the market economy, the social and economic conditions are constantly changing, and the difficulty of tax collection and management has been further increased. The traditional tax source monitoring relying solely on the tax authorities can no longer meet the requirements of the new situation. It has become an important issue for all levels of government to establish a multi-department cooperation tax administration system. Therefore, taking Heze City as an example, this paper analyzes and investigates the present situation of social comprehensive tax administration. In this paper, the main basis and related concepts are first expounded, and the theoretical basis of social comprehensive tax management is introduced. Then from the working ideas, main measures, achievements, problems and other aspects, enumerates a large number of charts, data and concrete examples, the comprehensive tax management model of Heze City is analyzed and interpreted in detail. Finally, on the basis of theory and international and domestic experience, aiming at the problems existing in the system, technology and operation mechanism of the social comprehensive tax administration in Heze, the author tries to make every effort from the perspectives of subject, object, system, etc. To improve the new pattern of comprehensive tax administration based on "government leadership, tax authorities, department cooperation, social participation, judicial security, information support", and to improve the legal system and improve the level of information technology, Some ideas and countermeasures are put forward in the aspects of innovative operation mechanism.
【学位授予单位】：山东农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
本文编号：2144028
[Abstract]:The economy determines the source of tax, and only after it is collected into the national treasury can it really become a tax. In recent years, while ensuring the independent exercise of their functions and powers by tax authorities, various localities have paid attention to strengthening cooperation with relevant departments, sharing resources, and exchanging information. Many explorations have been made in strengthening the comprehensive administration of taxes in society. Better protection of local tax revenue sustained and stable growth. At present, with the development and perfection of the market economy, the social and economic conditions are constantly changing, and the difficulty of tax collection and management has been further increased. The traditional tax source monitoring relying solely on the tax authorities can no longer meet the requirements of the new situation. It has become an important issue for all levels of government to establish a multi-department cooperation tax administration system. Therefore, taking Heze City as an example, this paper analyzes and investigates the present situation of social comprehensive tax administration. In this paper, the main basis and related concepts are first expounded, and the theoretical basis of social comprehensive tax management is introduced. Then from the working ideas, main measures, achievements, problems and other aspects, enumerates a large number of charts, data and concrete examples, the comprehensive tax management model of Heze City is analyzed and interpreted in detail. Finally, on the basis of theory and international and domestic experience, aiming at the problems existing in the system, technology and operation mechanism of the social comprehensive tax administration in Heze, the author tries to make every effort from the perspectives of subject, object, system, etc. To improve the new pattern of comprehensive tax administration based on "government leadership, tax authorities, department cooperation, social participation, judicial security, information support", and to improve the legal system and improve the level of information technology, Some ideas and countermeasures are put forward in the aspects of innovative operation mechanism.
【学位授予单位】：山东农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
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