H省国税系统税收会计管理模式研究

发布时间：2018-01-16 00:00

本文关键词：H省国税系统税收会计管理模式研究　出处：《湘潭大学》2013年硕士论文　论文类型：学位论文

【摘要】：国家税务总局提出了“科技加管理”的工作方针，以信息化建设为依托，整体推进征管改革、机构改革和人事制度改革。这次会议标志着我国进入了新一轮以信息化加专业化为主要内容的税收征管改革这样一个新的历史时期。税收会计作为调节宏观经济，核算与监督税收活动的手段不仅具有综合反映职能，，即具有连续、系统、全面、综合地记录、计算、汇总、分析和预测税金运动结果及运动趋势，从而反映和预测税收业务活动情况及其发展变化趋势的功能；还具有综合控制的职能，即通过既定的方法、制度和目标，运用会计核算提供的信息，对税收资金运动过程进行监督管理，使税收业务活动符合规定的要求和达到预期目标的功能。中国的税收会计系统在世界环境的影响下，有着明显的进步与成长。我们甚至可以预见到，中国的税收会计系统将迎来一个更大广阔的发展空间。对每一个国家来说，经济的发展都是其重中之中，而中国的经济正成于腾飞的状态，合理有效地依靠税收系统的完善来为经济发展打好基础，是中国税收系统面临的重要问题。首先，需要不断的补充及完善税收会计系统管理水平；其次，适当的减税免税也会为经济的发展带来好的影响。因此，随着我国社会主义市场经济的不断发展，改进和完善税收会计工作，强化税收会计的核算与监督，对于加强税收征管，保证税收政策法规的正确执行，以及应征税款的及时足额入库具有积极的意义。
[Abstract]:The State Administration of Taxation has put forward the working policy of "science and technology plus management" to promote the reform of collection and management as a whole on the basis of information construction. The meeting marked a new historical period of tax collection and management reform with information technology and specialization as the main content. Tax accounting as a macroeconomic regulation. . The means of accounting and supervising tax activity not only has the comprehensive reflection function, that is, has the continuous, systematic, comprehensive, comprehensive record, the computation, the summary, the analysis and the forecast tax funds movement result and the movement tendency. Thus, the function of reflecting and predicting the situation of tax business activities and the trend of development and change; Also has the comprehensive control function, namely through the established method, the system and the goal, uses the information provided by the accounting, carries on the supervision and management to the tax revenue fund movement process. Make the tax business activities meet the prescribed requirements and achieve the function of the expected objectives. Under the influence of the world environment, China's tax accounting system has made remarkable progress and growth. We can even foresee it. China's tax accounting system will ushered in a larger and broader space for development. For every country, the economic development is its important part, and China's economy is in the state of take-off. It is an important problem for China's tax system to reasonably and effectively rely on the perfection of tax system to lay a good foundation for economic development. Firstly, it is necessary to constantly supplement and improve the management level of tax accounting system. Secondly, appropriate tax reduction and exemption will also have a good impact on economic development. Therefore, with the continuous development of our socialist market economy, to improve and improve the tax accounting work, to strengthen the accounting and supervision of tax accounting, to strengthen tax collection and management, to ensure the correct implementation of tax policies and regulations. And the timely and full storage of tax collection has positive significance.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F810.6

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