大理市地方税务局税收征管问题研究
发布时间：2018-08-03 13:02
【摘要】：随着国内外环境和形势的不断变化,当前,中国正处于深化改革步伐日益加快、经济发展转型发展、全面建设小康社会的关键时期。市场化、工业化、国际化、城镇化、信息化和全球化的发展,又导致了很多企业及经营主体的核算方式、纳税方式等发生了不同程度的变化,各种冲突日益明显,如税收信息化建设缓慢与信息技术快速更新冲突、税收征管属地化与经济跨区冲突、经济全球化与税收征管属国化冲突等,税收征管工作面临新的挑战和问题。税务服务和税收征管的第一阵地是基层的税务机关,税务机关是税务机关和企业沟通联系的纽带,对于税务机关来说,如何适应税收新常态,切实搞好税收征管工作是一个重要的研究课题。本文运用文献分析、案例分析、问卷调查等研究方法,在阐释税收征管相关理论知识的基础上,以大理市地方税务局为例,深入了解大理市地税局税收征管的基本做法,通过问卷在全局范围内进行调查,客观掌握了大理市地税局税收征管工作的现状：接着,根据问卷调查统计分析结果,指出了大理市地税局税收征管存在的主要问题,分析了税收征管存在问题的成因；最后,针对大理市地税局税收征管的问题及成因,提出了大理市地税局税收征管的改进对策。
[Abstract]:With the constantly changing environment and situation at home and abroad, China is now in the key period of deepening the pace of reform, transforming economic development and building a well-off society in an all-round way. The development of marketization, industrialization, internationalization, urbanization, information and globalization has led to the accounting method of many enterprises and management subjects, and the tax payers Different degrees of change have taken place, and various conflicts have become increasingly obvious, such as the slow construction of tax information and the conflict of rapid updating of information technology, the localization of tax collection and management, the conflict of economic cross-border, the conflict of economic globalization and the national tax collection and management, and the new challenges and problems in tax collection and management. A position is the tax organ at the grass-roots level, and the tax authorities are the ties of communication between the tax authorities and the enterprises. For the tax authorities, how to adapt to the new normal state of the tax revenue and do a good job of tax collection and management is an important research topic. This paper uses literature analysis, case analysis, questionnaire investigation and other research methods to explain the related tax collection and management. On the basis of the theoretical knowledge, taking the Dali local tax bureau as an example, the basic practice of the tax collection and management of the Dali municipal tax bureau is thoroughly understood. Through the questionnaire survey in the global scope, the status of the tax collection and management of the Dali municipal tax bureau is objectively grasped. Then, according to the questionnaire, the results of the statistical analysis are adjusted, and the Tax Bureau Tax of the Dali city is pointed out. The main problems of collection and management are analyzed, and the causes of the problems in tax collection and management are analyzed. In the end, in view of the problems and causes of the tax collection and management of the Dali municipal tax bureau, the Countermeasures for improving the tax collection and management of the Dali municipal tax bureau are put forward.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42
，
本文编号：2161827
[Abstract]:With the constantly changing environment and situation at home and abroad, China is now in the key period of deepening the pace of reform, transforming economic development and building a well-off society in an all-round way. The development of marketization, industrialization, internationalization, urbanization, information and globalization has led to the accounting method of many enterprises and management subjects, and the tax payers Different degrees of change have taken place, and various conflicts have become increasingly obvious, such as the slow construction of tax information and the conflict of rapid updating of information technology, the localization of tax collection and management, the conflict of economic cross-border, the conflict of economic globalization and the national tax collection and management, and the new challenges and problems in tax collection and management. A position is the tax organ at the grass-roots level, and the tax authorities are the ties of communication between the tax authorities and the enterprises. For the tax authorities, how to adapt to the new normal state of the tax revenue and do a good job of tax collection and management is an important research topic. This paper uses literature analysis, case analysis, questionnaire investigation and other research methods to explain the related tax collection and management. On the basis of the theoretical knowledge, taking the Dali local tax bureau as an example, the basic practice of the tax collection and management of the Dali municipal tax bureau is thoroughly understood. Through the questionnaire survey in the global scope, the status of the tax collection and management of the Dali municipal tax bureau is objectively grasped. Then, according to the questionnaire, the results of the statistical analysis are adjusted, and the Tax Bureau Tax of the Dali city is pointed out. The main problems of collection and management are analyzed, and the causes of the problems in tax collection and management are analyzed. In the end, in view of the problems and causes of the tax collection and management of the Dali municipal tax bureau, the Countermeasures for improving the tax collection and management of the Dali municipal tax bureau are put forward.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42
，
本文编号：2161827
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