株洲市地税局税收征管内部控制研究

发布时间：2017-12-31 02:25

本文关键词：株洲市地税局税收征管内部控制研究　出处：《湖南大学》2013年硕士论文　论文类型：学位论文

【摘要】：面对社会经济迅速发展、商业模式创新不断、税源流动性显著增强的现实,税务部门如何强化税源监控,提高税收征管效率,提高纳税人的税法遵从度,防范税收执法中的腐败行为,成为税收征管及其内部控制迫切需要解决的问题。本文在借鉴相关研究成果的基础上,结合株洲市地税局的税收征管实际,以委托代理理论、信息不对称理论、组织行为学、内部控制等相关理论作为研究的理论依托,对株洲市地税局税收征管面临的风险进行分析,从税收计划、组织文化、人力资源、征管业务规程、信息技术等方面查找原因,试图从构建地税文化、推进流程再造实施专业化管理、实施人才分类专业化管理、依托信息化建设、实现关键点控制等多个角度提出对策和措施,从而完善与税收征管工作相匹配的内部控制体系。本文结合株洲市地税局税收征管现状,创新提出了在完善株洲市地税局税收征管内部控制过程中,目前指令性的税收计划与确保法律法规的遵循这一内部控制的基本目标相冲突,应改进税收计划的管理,突出税收征管质量考核的考评作用；与税收专业化管理相适应,对人力资源实行分类专业化管理,鼓励干部进行个人职业规划,推进培训的针对性,实现人员岗职匹配；对株洲市地税局如何利用信息技术来严密监控税源、提高征管效率、改进税收征管内部控制提出了具体措施,具有较强的现实意义。
[Abstract]:Facing the rapid development of the social economy , the innovation of the business model and the obvious strengthening of the fluidity of the tax source , how to strengthen the tax source monitoring , improve the efficiency of tax collection and management , improve the tax law compliance of the taxpayers , and prevent the corruption in the tax law enforcement are the urgent problems to be solved in the tax collection and internal control . Based on the relevant research results , this paper analyzes the risks faced by Zhuzhou Local Taxation Bureau by using relevant theories such as agency theory , information asymmetry theory , organizational behavior and internal control as the theoretical basis of research , and tries to put forward countermeasures and measures from the aspects of tax planning , organization culture , human resources , recruitment business regulations , information technology and so on , so as to improve the internal control system which matches the tax collection work . Based on the present situation of tax collection and administration in Zhuzhou Urban Tax Bureau , this paper puts forward that the current instructional tax plan conflicts with the basic objective of ensuring the compliance of the laws and regulations with the internal control . It should improve the management of the tax plan , emphasize the assessment of the quality assessment of the tax collection and management , and encourage the cadres to carry out the classification and specialization management of the tax collection and management , encourage the cadres to carry out personal career planning , promote the pertinence of the training , and put forward concrete measures to improve the management efficiency and improve the internal control of the tax administration .

【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F810.6

【参考文献】