新征管模式下青海省海东地税税源管理研究

发布时间：2019-02-18 20:34

【摘要】：我国税费改革从1994年开始正式实施，随后税收征管工作不断发展进步，地方税收收入也呈现出快速增长的态势，，但税收管理仍存在诸多薄弱环节，底数不清、申报不实、事前管理缺位、税源管理力量不足等问题依然严峻，税收流失现象还很严重。税收管理的核心内容就是税源管理，而税源管理水平也直接影响着征管工作的效率和质量。研究并以此来加强税源管理对于增加税收收入、提高税收质量、规范纳税环境具有重要的意义。本文尝试以海东地税为例，通过比较、实地调查、文献资料、系统分析等研究方法，对西部地区税务机关如何进一步强化税源管理进行分析说明，主要核心是深入探讨研究税源管理的一系列理论，实证分析青海省海东市税收收入及税源结构，对比新旧征管模式，针对海东地税税源管理现状，从征管模式、税收环境、管理手段、税收执法等方面剖析税源管理工作中存在的问题，并借鉴国内外税源管理工作的先进经验，提出加强税源管理工作的对策及建议，研究如何构建切实有效的税源管理体系，探索精细化、科学化、专业化税源管理的方法，为税收征管工作服务，确保税收收入持续健康增长。论文综合国内外研究成果，从提升质量、提高能力、优化环境等方面入手，积极探索推动海东地税税源专业化管理的方法，从而加快税源管理问题的有效解决，为促进青海省海东市经济社会和谐稳定发展作出贡献,并对今后研究西部地区税源管理相关问题提供一定的实际参考。
[Abstract]:The tax and fee reform in our country has been formally implemented since 1994, and then the tax collection and management work has been developing and making progress, and the local tax revenue has also shown a rapid growth trend. However, there are still many weak links in the tax administration, the basis is not clear, and the declaration is not true. Problems such as absence of prior management and insufficient power of tax source management are still severe, and the phenomenon of tax loss is still very serious. The core content of tax management is tax source management, and the level of tax source management directly affects the efficiency and quality of tax collection and management. It is of great significance to study and strengthen the management of tax sources for increasing tax revenue, improving the quality of tax and standardizing the tax environment. This paper tries to take Haidong local tax as an example, through comparison, field investigation, literature, systematic analysis and other research methods, to analyze and explain how the tax authorities in the western region further strengthen the management of tax sources. The main core is to deeply study a series of theories of tax source management, empirically analyze the tax revenue and tax source structure of Haidong City, Qinghai Province, compare the new and old tax collection and management models, and aim at the present situation of the management of Haidong local tax source, from the collection and management model, the tax environment, This paper analyzes the problems existing in the management of tax sources from the aspects of management means and tax enforcement, and draws lessons from the advanced experience in the management of tax sources at home and abroad, and puts forward some countermeasures and suggestions for strengthening the management of tax sources. This paper studies how to construct an effective management system of tax sources, explore the methods of fine, scientific and specialized management of tax sources, serve the work of tax collection and management, and ensure the sustained and healthy growth of tax revenue. This paper synthesizes the domestic and foreign research results, from the aspects of improving the quality, improving the ability, optimizing the environment and so on, actively explores the method of promoting the specialized management of the Haidong local tax source, thus speeding up the effective solution of the problem of the tax source management. It will contribute to the harmonious and stable development of economy and society in Haidong City of Qinghai Province and provide a certain practical reference for the future study on the related problems of tax source management in the western region.
【学位授予单位】：青海民族大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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