H市国税局税收征管效率研究

发布时间：2018-10-14 15:55

【摘要】：税务机关行使征税权的政府机构,其主要职能是通过完成征收税收收入来保障国家机关开展日常的行政工作。因此,税收征管工作效率对于国家和个人都很重要。这是因为税收征管效率的提高一方面降低了单位税收所付出的征税成本,另一方面也降低税收纳税人纳税成本的降低。也正由于此,税收征管效率的评价和提高成为了政府、企业和个人等多方共同关注的问题,也是当前的研究热点。本文从H市国税局税收征管工作作为研究对象,来研究税收征管效率这一普遍关注的热点问题。首先通过理解税收征管的相关理论和基础理论的知识,来对全面深入理解税收征管效率这一概念。其次掌握H市国税局的基本情况,特别是其税收征管情况和税收征管效率管理工作的实际情况,从H市国税税收征管环境因素、H市国税局自身工作效率、H市国税纳人纳税情况三个方面来选择指标,用聚类分析法筛选所选指标,从而构建了H市国税税收征管效率评价指标体系。然后运用层次分析法来确定指标体系的指标权重,以H市国税局2015和2016两个年度的评价指标数值来进行实证研究,模糊综合评价结果表明,所建立的税收征管效率评价指标体系能够指导税收征管效率的实际评价,具有较强的可操作性。最后,针对H市国税局税收征管效率方面存在的不足,从改善H市国税税收征管环境、提高H市国税局自身工作效率、提升H市国税纳人纳税自主性等三个方便给出提高国税征管效率的提升途径,希望能为H市国税局税收征管工作提供一定的实践指导和借鉴意义。
[Abstract]:The main function of the government agencies that the tax authorities exercise the right of tax collection is to ensure the daily administrative work of the state organs by completing the collection of tax revenue. Therefore, the efficiency of tax collection and management of the country and individuals are very important. This is because the efficiency of tax collection and management on the one hand reduces the unit tax cost, on the other hand, it also reduces the tax cost of the tax payer. Because of this, the evaluation and improvement of tax collection and management efficiency has become a common concern of the government, enterprises and individuals, and is also the current research hotspot. This paper studies the efficiency of tax collection and management, which is a hot issue of general concern, from the tax collection and management work of H City National Taxation Bureau as the research object. Firstly, by understanding the relevant theories and basic theories of tax collection and management, the concept of efficiency of tax collection and management is fully and deeply understood. Secondly, master the basic situation of the H City Internal Revenue Bureau, especially the actual situation of its tax collection and management and the efficiency of tax collection and management. From the environmental factors of tax collection and administration in H city, the working efficiency of the State tax Bureau of H City, and the tax payment situation of tax payers in H City, the selected indexes are selected by cluster analysis. Thus, the evaluation index system of tax collection and management efficiency in H city is constructed. Then the index weight of the index system is determined by analytic hierarchy process (AHP), and the evaluation index value of 2015 and 2016 years of H City Internal Revenue Bureau is used to carry on the empirical research. The fuzzy comprehensive evaluation results show that, The established evaluation index system of tax collection and management efficiency can guide the actual evaluation of tax collection and management efficiency, and has strong maneuverability. Finally, in view of the deficiency in the efficiency of tax collection and administration of the State tax Bureau of H City, from improving the environment of collecting and managing the tax revenue of City H, improving the work efficiency of the Bureau of Internal Revenue of H City, Three convenient ways to improve the efficiency of tax collection and management are given, which hope to provide some practical guidance and reference significance for the tax collection and management work of the tax collection bureau of H city.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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