B地税局税源管理及其专业化发展对策
发布时间：2018-10-15 20:12
【摘要】：随着经济社会的发展,一方面,纳税人不仅在数量上大幅增长,而且其经营方式、经营业务日益复杂,征纳双方信息不对称的矛盾日益突出,给税收征管工作带来不利影响和诸多挑战；另一方面,税收征管工作中传统的管理模式和方法,导致基层地税部门人力投入相对不足,配置不够科学,尤其是高素质、专业化人才较为缺乏,一定程度上降低了税收征管的质量和效率,无法适应新时期科学化、专业化、精细化的发展要求。因此,探索先进的税源管理模式、开展税源专业化管理显得尤为必要和紧迫。 本文以B地税局为研究对象,在充分调研的基础上,运用理论和实践相结合的方法,运用管理学和经济学的相关理论,借鉴国内外税源管理的先进理念和经验,结合B地税局经济和税收征管特点,分析B地税局税源管理存在的问题,探讨在B地税局深化税源专业化管理改革的有效途径。本文由以下几部分组成： 第一部分为绪论。主要阐述了论文的研究背景和目的、研究的内容和方法、税源专业化管理的基本概念和理论依据。 第二部分为国内外税源管理常见模式和经验。主要阐述了美国、加拿大、新加坡、中国香港和我国的税源管理模式,并归纳了五条可借鉴的经验。 第三部分为B地税局税源管理模式、成效及问题。通过阐述B地税局税源管理发展历程,归纳B地税局取得的成效,重点分析了B地税局在管理和服务理念、税源管控、税源管理方式、组织机构和人力资源配置四方面存在的问题,从实证角度说明B地税局税源管理改革刻不容缓。 第四部分为B地税局税源管理的两大影响因素。主要从B区经济状况、市地税局发展规划和部署两方面分析对B地税局税源管理的影响,为提出改革措施提供依据。 第五部分为B地税局税源管理专业化发展对策。主要从业务流程、纳税服务、风险和分类管理、税源管理社会化、信息管税、组织机构、人力资源、运行和保障机制八个方面进行重点分析,提出B地税局税源管理改革的设想和具体措施。 第六部分为结论与展望。主要总结了论文的研究成果,并展望下一步的研究方向。
[Abstract]:With the development of economy and society, on the one hand, taxpayers not only increase in quantity, but also their management mode and business are becoming more and more complicated, and the contradiction of asymmetric information between the two parties is becoming more and more prominent. On the other hand, the traditional management modes and methods in tax collection and management work lead to relatively insufficient manpower input and scientific allocation of local tax departments at the grass-roots level, especially for high quality. The lack of specialized talents to a certain extent reduces the quality and efficiency of tax collection and management, and can not adapt to the scientific, specialized and refined development requirements of the new period. Therefore, it is necessary and urgent to explore the advanced tax source management mode and develop the specialized tax source management. This paper takes B Local tax Bureau as the research object, on the basis of full investigation, using the method of combining theory and practice, using the relevant theories of management and economics, drawing lessons from the advanced ideas and experiences of tax source management at home and abroad. Combined with the characteristics of economy and tax collection and management in B Local Taxation Bureau, this paper analyzes the problems existing in the management of tax sources in B Local tax Bureau, and probes into the effective ways to deepen the reform of the specialized management of tax sources in B Local tax Bureau. This paper consists of the following parts: the first part is an introduction. This paper mainly expounds the research background and purpose, the contents and methods of the research, the basic concept and theoretical basis of the specialized management of tax sources. The second part is the common mode and experience of tax source management at home and abroad. This paper mainly expounds the tax source management models of the United States, Canada, Singapore, Hong Kong, China and China, and sums up five experiences that can be used for reference. The third part is the management mode, effectiveness and problems of B Local Revenue Bureau. Through expounding the development course of B local tax bureau's tax source management, summarizing the achievements of B local tax bureau, the paper analyzes the B local tax bureau's management and service concept, tax source control, tax source management mode, etc. There are four problems in organization and human resource allocation, it is urgent to explain the reform of tax source management in B ground tax bureau from the perspective of demonstration. The fourth part is the B local tax bureau tax source management two big influence factors. This paper mainly analyzes the influence on the tax source management of B local tax bureau from two aspects: the economic situation of area B, the development plan and arrangement of the city local tax bureau, and provides the basis for putting forward the reform measures. The fifth part is the development countermeasure of B local tax bureau tax source management specialization. Mainly from eight aspects of business process, tax service, risk and classification management, socialization of tax source management, information management, organization, human resources, operation and security mechanism. This paper puts forward some tentative ideas and concrete measures for the reform of tax source management in B local tax bureau. The sixth part is the conclusion and prospect. This paper summarizes the research results and looks forward to the next research direction.
【学位授予单位】：广东工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
本文编号：2273706
[Abstract]:With the development of economy and society, on the one hand, taxpayers not only increase in quantity, but also their management mode and business are becoming more and more complicated, and the contradiction of asymmetric information between the two parties is becoming more and more prominent. On the other hand, the traditional management modes and methods in tax collection and management work lead to relatively insufficient manpower input and scientific allocation of local tax departments at the grass-roots level, especially for high quality. The lack of specialized talents to a certain extent reduces the quality and efficiency of tax collection and management, and can not adapt to the scientific, specialized and refined development requirements of the new period. Therefore, it is necessary and urgent to explore the advanced tax source management mode and develop the specialized tax source management. This paper takes B Local tax Bureau as the research object, on the basis of full investigation, using the method of combining theory and practice, using the relevant theories of management and economics, drawing lessons from the advanced ideas and experiences of tax source management at home and abroad. Combined with the characteristics of economy and tax collection and management in B Local Taxation Bureau, this paper analyzes the problems existing in the management of tax sources in B Local tax Bureau, and probes into the effective ways to deepen the reform of the specialized management of tax sources in B Local tax Bureau. This paper consists of the following parts: the first part is an introduction. This paper mainly expounds the research background and purpose, the contents and methods of the research, the basic concept and theoretical basis of the specialized management of tax sources. The second part is the common mode and experience of tax source management at home and abroad. This paper mainly expounds the tax source management models of the United States, Canada, Singapore, Hong Kong, China and China, and sums up five experiences that can be used for reference. The third part is the management mode, effectiveness and problems of B Local Revenue Bureau. Through expounding the development course of B local tax bureau's tax source management, summarizing the achievements of B local tax bureau, the paper analyzes the B local tax bureau's management and service concept, tax source control, tax source management mode, etc. There are four problems in organization and human resource allocation, it is urgent to explain the reform of tax source management in B ground tax bureau from the perspective of demonstration. The fourth part is the B local tax bureau tax source management two big influence factors. This paper mainly analyzes the influence on the tax source management of B local tax bureau from two aspects: the economic situation of area B, the development plan and arrangement of the city local tax bureau, and provides the basis for putting forward the reform measures. The fifth part is the development countermeasure of B local tax bureau tax source management specialization. Mainly from eight aspects of business process, tax service, risk and classification management, socialization of tax source management, information management, organization, human resources, operation and security mechanism. This paper puts forward some tentative ideas and concrete measures for the reform of tax source management in B local tax bureau. The sixth part is the conclusion and prospect. This paper summarizes the research results and looks forward to the next research direction.
【学位授予单位】：广东工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
【参考文献】
相关期刊论文 前1条
1 文英;唐海燕;;建立税收风险管理体系问题探析[J];涉外税务;2006年12期
，本文编号：2273706
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