G市地税局重点税源专业化管理策略研究

发布时间：2019-01-26 09:33

【摘要】：重点税源是一个地区的主要税收来源，通常是地区主要的支柱性的重点行业和企业，对税务部门有效组织税收收入有着举足轻重的作用。随着经济社会的发展，我国重点税源生产经营日益呈现集团化、多元化、国际化趋势，其经营管理和决策集中度、信息化程度不断提高，纳税服务要求高、内容复杂，涉税诉求快速响应要求和跨地区统一税收征管要求日益增强。在企业税收属地征管、税收管理资源分散、信息严重不对称的情况下，，税务机关难以对重点税源实行高效监管和纳税服务。因此，根据重点税源行业规律和特点，对重点税源实施专业化、精细化的税收管理和服务，构建规范化、信息化、科学化的税收管理体系，既是税务机关在构建现代税收征管体系中需要积极探索和有效推进的一个重要课题，也是适应经济社会发展、提高税收征管质量和效率的必然选择。基于以上原因，本文以G市地税局重点税源为研究对象，运用文献研究法、比较研究法、实证研究法，阐述了专业化管理的重要性。通过对国内外重点税源管理的做法进行比较分析，提炼、归纳出重点税源专业化管理可供借鉴的经验，并对G市地税局重点税源管理现状及存在问题进行分析，就建立完善“以风险管理为导向，以科学分类为基础，以信息管税为依托，以专业化管理运行机制为保障”的重点税源专业化管理模式提出相应对策。对策内容包括：完善专业化税务管理机构；建立健全专业化管理制度建设；创新风险管理模式、专业化管理手段；培养高素质专业化复合型人才；实行专业化、信息化、个性化服务策略等。通过对策研究，完善重点税源专业化管理的模式，以期对提高G市地税局重点税源管理的质量和效率起到一定的启示作用。
[Abstract]:The key tax source is the main source of tax revenue in a region, usually is the main pillar of key industries and enterprises in the region, and plays an important role in the effective organization of tax revenue by the tax department. With the development of economy and society, the production and management of the key tax sources in our country is becoming more and more collectivized, diversified and internationalized. Tax-related demands for rapid response and cross-regional unified tax collection and management requirements are increasing. In the situation of enterprise tax collection and management, the distribution of tax management resources and the serious asymmetry of information, it is difficult for the tax authorities to efficiently supervise and service the key tax sources. Therefore, according to the laws and characteristics of the key tax sources industry, we should implement specialized and meticulous tax management and service to the key tax sources, and build a standardized, information-based and scientific tax management system. It is not only an important subject that tax authorities should actively explore and effectively promote in the construction of modern tax collection and management system, but also an inevitable choice to adapt to the development of economy and society and to improve the quality and efficiency of tax collection and management. Based on the above reasons, this paper takes the key tax sources of G City Local Taxation Bureau as the research object, uses the literature research method, the comparative research method and the empirical research method, expounds the importance of the specialized management. By comparing and analyzing the methods of the management of key tax sources at home and abroad, this paper summarizes the experiences that can be used for reference in the specialized management of key tax sources, and analyzes the present situation and existing problems of the management of key tax sources in the Bureau of Local Taxation of G City. This paper puts forward the corresponding countermeasures to establish and perfect the specialized management mode of the key tax sources, which is guided by risk management, based on scientific classification, relying on information management and taxation, and guaranteed by the operation mechanism of specialized management. The countermeasures include: perfecting the specialized tax administration organization, establishing and perfecting the specialized management system, innovating the risk management mode and the specialized management means, cultivating the high quality specialized compound talents; Implement specialization, information, individualized service strategy and so on. Through the countermeasure research, consummates the key tax source specialized management pattern, hoped to improve G city local tax bureau key tax source management quality and the efficiency to play the certain enlightenment function.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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