县级税务机关税收征收成本研究

发布时间：2018-08-09 10:30

【摘要】：改革开放至今，中国经济发生了翻天覆地的变化，对应而来的，就是中国财政收入中税收的大幅增长。然而，在税收收入增长的背后，税收成本率也在增长。税务机关自身税收成本意识的缺乏，监督机制的薄弱和国家税收制度、社会环境等因素是降低税收成本的主要解决点。县级税务机关作为基层税务机关，直接承担税收收入的征收工作，同时也是税收成本支出的重头，了解县级税务机关的税收成本现状，对降低全国税收总成本，减少财政负担有着重要意义。从县级税务机关税收成本的现状来看，基层税务机关的税收成本除了受制于社会的大环境，真正自身的因素还是有的。要降低税收成本，就必然要从税收制度、社会经济发展等处着手，更主要的还是要税务机关自身提高认识，把降低税收成本看成是税收收入发展的必然趋势，而不是当成和税收计划一样的上级下达任务。为此，除了经济发展、改进税收制度以外，基层税务机关还必须从自身实际情况出发，自我改进工作方法，优化配置征管力量，加强内部监督审计力度，落实信息化建设。基于这种认识，本文试图从县级基层税务机关的角度出发，提出影响税收成本的因素，以及降低税收成本的原则、模式与对策。
[Abstract]:Since the reform and opening up to date, China's economy has undergone earth-shaking changes, corresponding to the substantial increase in tax revenue in China. However, in the tax revenue growth behind, the tax cost rate is also increasing. The main solution to reduce the tax cost is the lack of tax cost consciousness of the tax authorities, the weakness of the supervision mechanism, the national tax system, the social environment and so on. As the grass-roots tax authorities, the county tax authorities are directly responsible for the collection of tax revenue, and at the same time, it is also a heavy part of the tax cost and expenditure. To understand the current situation of the tax costs of the county tax authorities, and to reduce the total tax costs of the whole country, Reducing the financial burden is of great significance. Judging from the present situation of the tax cost of the county tax authorities, the tax cost of the grass-roots tax authorities has its own factors besides being restricted by the social environment. In order to reduce the cost of taxation, we must start with the tax system, social and economic development, etc. More importantly, we should raise the awareness of the tax authorities themselves and regard reducing the cost of taxation as an inevitable trend in the development of tax revenue. Not as a superior as a tax plan. Therefore, besides the economic development and the improvement of tax system, the grass-roots tax authorities must proceed from their own actual conditions, improve their working methods, optimize the allocation of the collection and management power, strengthen the internal supervision and audit, and implement the informatization construction. Based on this understanding, this paper tries to put forward the factors that affect the tax cost, as well as the principles, models and countermeasures to reduce the tax cost from the angle of the county level tax authorities.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F810.6

【参考文献】