越秀区国家税务局税源专业化管理研究

发布时间：2018-11-26 14:42

【摘要】：税源专业化管理是国家税务总局“十二五”时期税收征管创新的重点工作,是实现税收科学化、精细化管理和深化推进税收征管改革的必然选择和途径,更是新形势下税收工作的迫切需求。尤其是近年来,全面“营改增”、“金税三期系统”上线、“互联网+税务”、国税与地税联合体制改革等征管新形势对税务制度管理和服务均提出了更高的要求。当前,全国各地基层税务机关不断地探索、实践和完善税源专业化管理,力求通过加强税源专业化管理,进而提升整体税收征管的质效。本文以越秀区国税局为研究对象,采用比较分析法、案例研究法、访谈法,通过理论结合实际展开讨论。首先对国内外研究文献进行归纳说明,结合管理学相关理论,界定税源管理、税源专业化等理论的概念和相关特征,指明现代税收征管中税源专业化管理的重要意义。其次针对越秀区国税局税源专业化管理工作开展情况和现状进行探讨,指出当前税源专业化管理中存在的问题,如分级分类管理问题、人才建设问题,纳税服务问题、信息管税问题、风险管理机制问题、机构设置和岗责分工问题等,并对应剖析成因。最后借鉴国内其他地区税务机关税源专业化管理的先进经验,根据越秀区国税局的存在问题和实际情况,分别在深化分级分类管理、提升税收风险管理、发挥信息管税作用、优化岗责体系、健全纳税服务体系、加强干部队伍建设六大方面提出完善对策。本文旨在通过对越秀区国税局税源专业化管理现状、存在问题和成因进行深度剖析,提出优化和完善建议,从而提高税务机关税收征管的质量和效率。同时,也为全国各地税务机关提供理论方法的参考和实际措施的借鉴。
[Abstract]:The specialized management of tax sources is the key work of tax collection and management innovation during the 12th Five-Year Plan period of the State Administration of Taxation. It is the inevitable choice and way to realize the scientific tax collection, fine management and deepen the tax collection and management reform. It is the urgent need of tax work under the new situation. Especially in recent years, the new situation of comprehensive "business reform and increase", "the third phase of gold tax system", "Internet tax" and the reform of joint system of national tax and local tax have put forward higher requirements for tax system management and service. At present, the grass-roots tax authorities throughout the country constantly explore, practice and improve the specialized management of tax sources, and strive to enhance the overall tax collection and management of the quality and effectiveness through strengthening the specialized management of tax sources. This article takes Yuexiu District Internal Revenue Bureau as the research object, uses the comparative analysis method, the case study method, the interview method, through the theory unifies the practice to launch the discussion. Firstly, this paper summarizes and explains the domestic and foreign research literature, defines the concepts and relevant characteristics of the theories of tax source management and tax source specialization, and points out the important significance of tax source specialization management in modern tax collection and management. Secondly, this paper discusses the situation and present situation of specialized management of tax source in Yuexiu District, and points out the problems in the specialized management of tax source, such as classified management, talent construction, tax service. The problems of information management and taxation, risk management mechanism, organization setting and division of duties and responsibilities, etc. Finally, drawing lessons from the advanced experience of the specialized management of tax sources of other domestic tax authorities, according to the existing problems and actual conditions of the Yuexiu District State Taxation Bureau, they are separately deepening the classified management, promoting tax risk management, and giving play to the role of information management in tax management. Optimize the post responsibility system, perfect the tax service system, strengthen the cadre team construction six aspects to put forward the perfect countermeasure. This article aims to improve the quality and efficiency of tax collection and management of tax authorities by analyzing the current situation, existing problems and causes of the specialized management of tax sources in Yuexiu District, and putting forward some suggestions for optimization and perfection. At the same time, the tax authorities throughout the country to provide theoretical reference and practical measures for reference.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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