河西区地方税收征收管理研究

发布时间：2018-11-09 16:28

【摘要】：伴随着经济持续发展,国家税收随之逐步增长,但在新形势下出现的诸多涉税新情况使税收征管面临着新的难题。现有的征管模式已不能完全解决现代经济社会中出现的种种特殊税务问题,这要求税务机关正视现阶段征管环节中存在的问题,不断改进与完善税收征管体制以适应新形势的要求。以河西区地方税务局实际税收征管工作为参考,通过数据调查和实证分析对河西区地方税务局税收征管现状进行描述和梳理,查找出河西区地方税务局目前税收征管工作的薄弱环节。发现目前在税收征收管理环节中存在着征管模式不能及时适应现有经济发展、税源无法进行全面有效监管、内部监控制度不够健全、纳税申报硬件条件不足等问题。基层税务机关存在信息系统未发挥有效作用、税源监管体系不完备、组织机构设置有待健全、纳税征管环境尚未完善等原因是制约河西区税务征管模式不健全的主要原因。借鉴了国内先进城市和其他国家的税收征管模式,吸取其税收征管工作中诸如注重个性化服务、注重人员素质培养以及优化电子纳税服务平台等经验。在结合河西区地方税务局实际税收征管情况和相关理论知识的基础上,提出可以通过完善信息系统、构建税源专业化管理、逐步实现组织机构一体化、优化纳税申报环境等手段,进一步优化税收管理,堵塞征管漏洞,提高纳税遵从度并不断河西区优化税收征管模式。
[Abstract]:With the sustained development of economy, the national tax increases gradually, but under the new situation, the tax collection and management are faced with new problems. The existing mode of collection and management can not completely solve all kinds of special tax problems in modern economy and society, which requires the tax authorities to face up to the problems existing in the process of collection and management at the present stage. Constantly improve and improve the tax collection and management system to meet the requirements of the new situation. Taking the actual tax collection and management work of Hexi Local Taxation Bureau as a reference, this paper describes and combs the present situation of tax collection and management of Hexi Local Taxation Bureau through data investigation and empirical analysis. Find out the current tax collection and management of the weak link of the Hexi District Local Taxation Bureau. It is found that there are some problems in the management of tax collection and management, such as the mode of collection and management can not adapt to the existing economic development in time, the source of tax can not be fully and effectively supervised, the internal monitoring system is not perfect enough, and the hardware conditions of tax declaration are insufficient. The main reasons that restrict the unsound mode of tax collection and management in Hexi district are the existence of information system not playing an effective role, the imperfect supervision system of tax sources, the establishment of organization and organization, and the imperfect environment of tax collection and administration in Hexi district. This paper draws lessons from the models of tax collection and management in advanced cities and other countries at home and abroad, and draws on the experience in tax collection and management such as paying attention to individualized service, training the quality of personnel and optimizing the electronic tax service platform. On the basis of the actual tax collection and management situation and related theoretical knowledge of Hexi Local Taxation Bureau, it is put forward that the integration of organization and organization can be gradually realized by perfecting the information system, constructing the specialized management of tax sources, and gradually realizing the integration of organization and organization. By optimizing the tax declaration environment, we should further optimize the tax administration, plug the loopholes of tax collection and management, improve the degree of tax compliance, and constantly optimize the tax collection and management mode in Hexi District.
【学位授予单位】：天津师范大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42

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