广汉市地方税征收成本控制的案例研究

发布时间：2018-01-11 18:39

本文关键词：广汉市地方税征收成本控制的案例研究　出处：《电子科技大学》2013年硕士论文　论文类型：学位论文

【摘要】：税收作为一种社会经济范畴同样存在着经济利益最大化的目标。在既定的收入下如何控制成本将直接关系着利益最大化的目标。以此理论作为依据,要求税收相关职能部门通过一系列的办法来控制并降低税收成本以实现税收净收益的最大化。随着我国当下社会经济迅猛发展的时代背景下,各级税务职能部门要想实现税收目标,便需要思考如何以更低的税收成本、更优质的服务态度、更饱满的工作质量,让广大人民群众满意,并以此依法征收最多的税款。广汉市地方税税收是广汉市地方财政收入的重要来源。控制地税征收成本,与地方政府和人民有着密切的关系。本文就广汉市地方税收征收成本加以调查分析和研究,试图探寻一套有效地控制税收成本的策略。首先,明确本研究的背景、价值和意义,并阐述国内外研究现状的发展趋势,并介绍本文的研究方法、创新处和行文结构。其次,陈述税收成本与效率的相关理论,并阐述地方税税收成本的含义和特点,以及地方税税收成本和效率的相互关联。再次,陈述出广汉市地方税税收成本目前的发展现状,分析出广汉市地方税税收成本和效率的主要问题,找出致使广汉市地方税税收成本偏高和效率较低的主要因素。再次,分别对广汉市地方税税收征管效率和广汉市地方税税收队伍内控进行独立成章分析。在对税收征管效率及广汉市地方税税收征管效率进行分析后,提出通过如何通过推行税源精细化地管理来实现高效的办税服务体系,以促进广汉市税收征管效率的进一步提高。同时,对税收队伍内控及广汉市地方税税收队伍内控的情况进行分析后,提出通过树立税收成本的观念,提高人员素质,科学设置机构,合理配备人员,注重干部培训,推进税务稽查的专业化建设的一系列改进提升队伍内控,实现成本控制。最后,通篇总结广汉市税收效率和成本的控制。本文的研究价值,除了期望用税收成本分析的基本理论应用到广汉市地方税税收的管理工作并能完善税收相关理论体系,还期望能深化广汉市地方税税收征管体系的改革、提高征管质量、降低税收成本,促进广汉市地方政府财力的快速稳定增长和社会的可持续性发展。
[Abstract]:Tax, as a kind of social economic category, also has the goal of maximizing economic benefits. How to control the cost under the established income will directly relate to the goal of the maximization of benefits. This theory is based on this theory. Tax related functional departments are required to control and reduce tax costs through a series of measures to maximize the net revenue of tax revenue. With the rapid development of our current social and economic background. Tax departments at all levels want to achieve tax objectives, we need to think about how to lower the tax cost, better service attitude, more full quality of work, so that the masses are satisfied. And in accordance with the law to collect the maximum tax. Guanghan local tax revenue is an important source of local fiscal revenue. There is a close relationship with the local government and people. This paper investigates and studies the local tax collection cost in Guanghan City, and tries to explore a set of effective tax cost control strategy. First of all. Clarify the background, value and significance of this study, and explain the development trend of domestic and foreign research status, and introduce the research methods, innovation and the structure of the text. Secondly, state the relevant theories of tax cost and efficiency. And expounds the meaning and characteristics of the local tax cost, as well as the correlation between the local tax cost and the efficiency. Thirdly, the paper states the current development situation of the local tax cost in Guanghan. This paper analyzes the main problems of the cost and efficiency of local tax revenue in Guanghan City, and finds out the main factors that cause the high cost and low efficiency of local tax revenue in Guanghan City. This paper analyzes the efficiency of local tax collection and management and the internal control of local tax collection team in Guanghan City, respectively. After analyzing the efficiency of tax collection and management and the efficiency of local tax collection and management in Guanghan City, the author analyzes the efficiency of local tax collection and management in Guanghan City. This paper puts forward how to achieve an efficient tax service system through the meticulous management of tax sources in order to promote the further improvement of the efficiency of tax collection and management in Guanghan City. At the same time. After analyzing the situation of internal control of tax team and local tax team of Guanghan City, this paper puts forward the idea of setting up the tax cost, improving the quality of personnel, setting up scientific organization and reasonably allocating personnel. Pay attention to the cadre training, promote a series of improvement of the specialized construction of tax inspection, improve the internal control of the team, realize the cost control. Finally, summarize the tax efficiency and cost control of Guanghan city. The research value of this paper is not only expected to apply the basic theory of tax cost analysis to the management of local tax revenue in Guanghan City, but also to perfect the relevant theoretical system of tax revenue. It is also expected to deepen the reform of the local tax collection and management system, improve the quality of collection and management, reduce the tax cost, and promote the rapid and stable growth of local government financial resources and the sustainable development of the society.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F810.6

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