广西地税税源专业化管理研究
发布时间：2019-01-17 18:54
【摘要】：在国家组织财政收入的诸多方式中,税收毫无疑问是最主要的途径,税收工作的得失直接决定了国家的政治、经济、军事、文化等诸多方面是否能得到足够的支撑。而决定税收工作成败的关键就是税源管理。在日常征收管理工作中,税务机关从类型上、从税种划分上面临着类型多样的税源。在税源管理的实际工作中,税务机关通常认为纳税贡献大、对本单位或本地区税源总量起着举重轻重的企业称为重点税源(不同的层级有着不同的划分标准)。在实际总结的工作经验中,我们发现,通常一个单位、个地区税收收入总量的50%以上来自于该单位、该地区的重点税源企业。因此,如何有效地利用征收管理人、财、物,使税源管控有效,征收到位,充分发挥应有效能,对于税收工作有着十分重要的意义。在传统的税源征收管理工作中,无论什么类型的税源,都采用“分户到人、各事统管”的“保姆式”的征收管理方式,即一个税收管理员对应管理若干个税源,自由裁量权、核定权等相关权力都由这个税收管理员控制。在传统的税收管理员管理方式中,呈现出“分户到人"的特点,纳税户与税收管理员是“单线联系”,这种集中各种权力于一身的制度与当今经济社会发展导致税收管理管理变化的大环境之间的矛盾日益突出。一方面,税源数量剧增,一个税收管理员可能要管理上千户乃至上万户的税源企业,显然能力、精力都无法适应这么大的工作量；另一方面,由于经济的高度发展导致税源的规模发展速度极快,税源管理所涉及的金额巨大,自由裁量权、核定权等权力的高度集中极容易导致税收管理员领域成为腐败滋生、权力寻租的“土壤”。不改革传统的税源管理方式就意味着我们可能将在税源管控上失控,进而导致大量的税收流失。本文以H县地税局实行重点税源专业化管理工作实践经验为实例,根据该局实行重点税源专业化管理工作之前存在的问题、应对的措施和取得的成果,尝试运用运营管理的理论分析,对推进税源加强税源专业化管理提出一些具有建设性的解决方法。
[Abstract]:There is no doubt that tax is the most important way for the state to organize financial revenue. The gains and losses of tax work directly determine whether the political, economic, military, cultural and other aspects of the country can be adequately supported. And the key to determine the success or failure of tax work is the management of tax sources. In the daily collection and management work, tax authorities are faced with various types of tax sources in terms of type and classification. In the actual work of tax source management, tax authorities usually think that the tax contribution is great, and the enterprises that lift weights to the total amount of tax sources in this unit or in the region are called key tax sources (different levels have different classification standards). In the practical work experience, we find that more than 50% of the total tax revenue of a unit, a region, usually comes from that unit, a key tax source enterprise in the region. Therefore, it is of great significance for tax work to make effective use of levy manager, money and property, effective control of tax sources, collection in place and full play of due efficiency. In the traditional tax source collection and management work, no matter what kind of tax sources, they all adopt the "baby-sitter" management mode of "separate households to people, all things in charge", that is, a tax administrator manages several tax sources and has the discretion to do so. Approval and other related powers are under the control of the tax administrator. In the traditional management mode of tax administrator, it presents the characteristic of "separate households to people", and taxpayers and tax administrators are "one-line contact". The contradiction between the system of centralizing all kinds of power and the changing environment of tax administration caused by the development of economy and society is becoming more and more prominent. On the one hand, the number of tax sources increased dramatically, a tax administrator may want to manage thousands or even tens of thousands of tax source enterprises, obviously the ability, energy are unable to adapt to such a large workload; On the other hand, due to the high development of economy, the rapid development of the scale of tax sources, the huge amount of money involved in the management of tax sources, the high concentration of power, such as discretion and approval power, can easily lead to corruption in the field of tax administrators. The "soil" of power rent-seeking. If we do not reform the traditional tax source management, we may lose control of the tax source and lead to a lot of tax loss. This paper takes the practice experience of implementing the specialized management of key tax sources as an example, according to the existing problems, measures and achievements of the bureau before the implementation of the specialized management of key tax sources. This paper tries to use the theory analysis of operation management to put forward some constructive solutions to promote the tax sources to strengthen the specialized management of tax sources.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42
本文编号：2410276
[Abstract]:There is no doubt that tax is the most important way for the state to organize financial revenue. The gains and losses of tax work directly determine whether the political, economic, military, cultural and other aspects of the country can be adequately supported. And the key to determine the success or failure of tax work is the management of tax sources. In the daily collection and management work, tax authorities are faced with various types of tax sources in terms of type and classification. In the actual work of tax source management, tax authorities usually think that the tax contribution is great, and the enterprises that lift weights to the total amount of tax sources in this unit or in the region are called key tax sources (different levels have different classification standards). In the practical work experience, we find that more than 50% of the total tax revenue of a unit, a region, usually comes from that unit, a key tax source enterprise in the region. Therefore, it is of great significance for tax work to make effective use of levy manager, money and property, effective control of tax sources, collection in place and full play of due efficiency. In the traditional tax source collection and management work, no matter what kind of tax sources, they all adopt the "baby-sitter" management mode of "separate households to people, all things in charge", that is, a tax administrator manages several tax sources and has the discretion to do so. Approval and other related powers are under the control of the tax administrator. In the traditional management mode of tax administrator, it presents the characteristic of "separate households to people", and taxpayers and tax administrators are "one-line contact". The contradiction between the system of centralizing all kinds of power and the changing environment of tax administration caused by the development of economy and society is becoming more and more prominent. On the one hand, the number of tax sources increased dramatically, a tax administrator may want to manage thousands or even tens of thousands of tax source enterprises, obviously the ability, energy are unable to adapt to such a large workload; On the other hand, due to the high development of economy, the rapid development of the scale of tax sources, the huge amount of money involved in the management of tax sources, the high concentration of power, such as discretion and approval power, can easily lead to corruption in the field of tax administrators. The "soil" of power rent-seeking. If we do not reform the traditional tax source management, we may lose control of the tax source and lead to a lot of tax loss. This paper takes the practice experience of implementing the specialized management of key tax sources as an example, according to the existing problems, measures and achievements of the bureau before the implementation of the specialized management of key tax sources. This paper tries to use the theory analysis of operation management to put forward some constructive solutions to promote the tax sources to strengthen the specialized management of tax sources.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42
【共引文献】
相关期刊论文 前1条
1 王越;;大数据时代的税源管理研究[J];现代商业;2015年04期
相关硕士学位论文 前1条
1 黄丽娜;绥化市国税局税收征管问题研究[D];哈尔滨工业大学;2012年
，本文编号：2410276
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