西藏税务培训的现状、问题及对策研究

发布时间：2018-10-30 11:03

【摘要】：税务系统在国家经济生活中担任着极为重要的角色,承担着依法征税的重要职责,肩负着组织税收收入的使命。税务系统公务员,作为税收工作的管理者和执行者,其能力素养直接影响着国家税务工作的质量。因此,为适应不断发展的税收工作需要,做好各项税收工作,必须大力加强税务人员的培训,为税收事业发展提供有力的保障。近年来,西藏税务系统采取各种措施强化税务干部培训工作,积极开展定期培训和考评工作,税务人员的综合素质和岗位技能有了大幅提升。但是,随着税务改革的不断深入,当前西藏税务系统干部培训中存在的问题和弊端也显现出来,这些问题在一定程度上阻碍了西藏税务事业持续健康发展。本文采取文献研究法和问卷调查法对当前西藏税务培训工作的现状进行了全面分析,并结合工作实际提出改善培训工作的具体举措,以期进一步完善西藏税务培训工作,建设一支高素质、专业化的税务干部队伍。全文共分为五个部分:第一部分主要阐述了研究背景、研究意义、研究方法和国内外税务培训的研究现状,并对培训以及税务系统人员培训的相关概念进行了界定。第二部分系统探讨了西藏税务系统人员培训的基本情况、培训特点、培训实践及取得的成果。第三部分通过对问卷进行统计分析,探讨了西藏税务系统干部培训实践中存在的问题。第四部分从组织层面、培训机构层面以及个人层面对存在问题的原因进行了深入分析。第五部分从组织层面、培训机构层面以及个人层面提出了进一步完善西藏税务系统干部培训的对策建议,并对全文进行了总结。
[Abstract]:The tax system plays an extremely important role in the national economic life, undertakes the important duty of levying taxes according to law, and shoulders the mission of organizing tax revenue. As the administrator and executor of tax work, civil servants in tax system have a direct influence on the quality of national tax work. Therefore, in order to meet the needs of the constantly developing tax work and do well in all kinds of tax work, we must strengthen the training of tax personnel and provide a strong guarantee for the development of tax undertakings. In recent years, the Tibet tax system has taken various measures to strengthen the training of tax cadres, and has actively carried out regular training and evaluation work. The overall quality and post skills of tax personnel have been greatly improved. However, with the deepening of tax reform, the existing problems and drawbacks in the training of cadres in Tibet's tax system also appear. To some extent, these problems hinder the sustainable and healthy development of the tax industry in Tibet. This paper makes a comprehensive analysis of the current situation of tax training work in Tibet by means of literature research and questionnaire survey, and puts forward concrete measures to improve the training work in order to further improve the tax training work in Tibet. We will build a contingent of highly qualified and specialized tax cadres. The paper is divided into five parts: the first part mainly describes the research background, research significance, research methods and domestic and foreign tax training research status, and the training and tax system personnel training related concepts are defined. The second part systematically discusses the basic situation, training characteristics, training practice and achievements of Tibetan tax system personnel training. In the third part, through the statistical analysis of the questionnaire, the problems existing in the practice of cadre training in Tibet tax system are discussed. The fourth part analyzes the causes of the problems from the organizational level, the training organization level and the personal level. The fifth part puts forward the countermeasures and suggestions to improve the training of cadres in Tibet tax system from the organizational level, the level of training institutions and the level of individuals, and summarizes the full text.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42

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