基于博弈论的呼和浩特市服务业发票管理问题研究

发布时间：2018-05-24 04:40

本文选题：呼和浩特市 + 服务业　；参考：《内蒙古大学》2013年硕士论文

【摘要】：随着呼和浩特市经济发展,人民生活水平提高,各类组织对外交流增多,因此在餐饮、住宿、娱乐等服务业上的消费出现大幅度增长。消费额的增长带来了服务业营业收入的增长,从而应该带来以营业额为基准的税收的同步增长。但实际情况是税收增长缓慢,在“以票控税”的中国纳税思路背景下,发票管理就成为税收增长缓慢的关键问题。而发票管理的不力不仅仅会导致财政收入减少,而且会扭曲市场价格机制、扩大收入分配不公、提供寻租空间、败坏社会政治风气,给社会带来巨大的危害。本文首先介绍呼和浩特市的实际情况,然后进一步分析归纳总结其发票管理中存在的制度、执行、激励、环境等各方面的问题,并从税务机关、纳税人、消费者三方之间的博弈关系角度建立利益博弈模型,寻求模型的均衡解(即三者的最佳策略)。在此基础上,本文综合借鉴国内外的相关研究和其他地区的策略,提出呼和浩特市餐饮娱乐等服务业发票管理问题的解决策略。为解决上述问题,需要针对治理环境、税务机关、纳税人、消费者等多个角度进行调整：提升发票管理的法律地位；加大对税法和消费者维权宣传；培养基层执法队伍、与其他部门联合提升队伍执行力；发票操作上更方便纳税人；通过加强电子税控、部门网络信息联网、第三方审计等措施加强对发票管理监控；提高检察效率,降低检查成本；加大力度打击违法犯罪行为；提升防伪水平；加大力度奖励和保障发票违法举报者的权益。
[Abstract]:With the development of Huhhot's economy, the improvement of people's living standard and the increase of foreign exchange among various organizations, the consumption of catering, accommodation, entertainment and other service industries has increased by a large margin. The increase in consumption has led to an increase in revenue in the service sector, which should lead to a simultaneous increase in revenue based on turnover. But the actual situation is that the tax growth is slow. Under the background of "controlling tax by ticket" in China, invoice management becomes the key problem of the slow tax growth. The weak invoice management will not only lead to the reduction of financial revenue, but also distort the market price mechanism, expand the unfair distribution of income, provide rent-seeking space, corrupt the social and political atmosphere, and bring great harm to the society. This paper first introduces the actual situation of Hohhot City, and then further analyzes and summarizes the existing problems in invoice management, such as system, execution, incentive, environment, and so on, and from the tax authorities, taxpayers, The benefit game model is established from the perspective of the relationship between the three parties of consumers, and the equilibrium solution of the model is sought (that is, the best strategy of the three parties). On this basis, this paper synthetically draws lessons from the domestic and foreign related research and other regions' strategy, puts forward the solution strategy of Huhhot city catering and entertainment service industry invoice management problem. In order to solve the above problems, we need to adjust the administrative environment, tax authorities, taxpayers, consumers and so on: to enhance the legal status of invoice management; to increase the publicity of tax laws and consumer rights; and to train grass-roots law enforcement teams. Jointly with other departments to enhance the execution of the team; invoice operation more convenient for taxpayers; through strengthening electronic tax control, departmental network information networking, third party audit and other measures to strengthen the supervision of invoice management, improve the efficiency of inspection, reduce the cost of inspection; Increase efforts to crack down on illegal and criminal acts; enhance the level of anti-counterfeiting; increase efforts to reward and protect the rights and interests of invoice offenders.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F719;F224.32;D922.22

【参考文献】