唐山市社会综合治税问题研究

发布时间：2018-04-26 08:55

本文选题：唐山市 + 社会综合治税　；参考：《天津工业大学》2015年硕士论文

【摘要】：我国市场经济发展到今天,社会经济状况发生了很大变化,税收征管环境越来越复杂：纳税人在数量大幅增长的同时,呈现出“经营多元化、分配多样化、核算利益化、收支隐蔽化”的新情况、新特点。新形势下,传统的税收管理模式表现出极大的不适应性,导致税收流失严重,地方财政收入压力逐年增大。社会综合治税作为一项政府领导的加强税源管理特别是零散税源管理的创新性工作,在各地推行后被证明可以很大程度上解决税务部门征管力量不足和征管措施不力的问题,是税收征管改革的必然趋势。本文围绕社会综合治税基础理论和实际操作两个大的层面展开研究,目的是为了丰富其理论内涵,探寻其发展新思路。基础理论方面,主要是通过查阅大量文献资料的方法来进行研究。内涵研究上,认为社会综合治税是对现行税收征收管理制度中的法规、细则和实施主体所做的边际上的调整,是既定规则的实施机制,它要解决的是税收征纳双方信息不对称的问题,侧重的是对税收增量部分的控制;功能定位上,认为通过社会综合治税可以促进财政增收,维护社会公平,建设理性自觉的纳税文化;成因分析上,认为现实中大量漏征漏管税源存在是其产生的前提条件,地方财政收支压力大是其产生的主观动力,而社会综合治税能够解决税务部门长期存在问题是其产生的根本原因。实际操作方面,主要是通过调查研究和理论结合实际的方法来进行研究。先是对唐山市市区的主要做法及存在问题进行分析,认为社会综合治税的顺利开展离不开健全的组织机构、完善的管理制度、强大的信息平台和有力的部门间协调配合。提出目前存在的主要问题是相关法律制度不健全,部门间协作不紧密,信息共享机制不完善,税收征管落实不到位和宣传力度差。然后是借鉴了国内外先进经验,国内主要是其他地市在社会综合治税方面好的做法,如运行机制规范、信息平台扎实、治税手段有力等;国外主要是西方发达国家在税收管理方面好的经验,如税收法治环境良好、税务代理市场规范、税收管理信息化强大、税源监控体系完善等。最后提出要从加快法治化进程、加强信息化建设、强化科学化精细化管理和优化治税环境四个方面对社会综合治税进行完善。
[Abstract]:With the development of market economy in our country, the social and economic situation has changed greatly, and the environment of tax collection and management has become more and more complicated. The new situation and new features of "concealment of income and expenditure". Under the new situation, the traditional tax management mode shows great inadaptability, which leads to the serious loss of tax revenue, and the pressure of local financial revenue increases year by year. As an innovative work led by the government to strengthen the management of tax sources, especially the management of scattered tax sources, social comprehensive tax administration has been proved to be able to solve to a large extent the problems of inadequate collection and management forces and inadequate measures of collection and management in tax departments after being implemented in various localities. Is the inevitable trend of tax collection and management reform. The purpose of this paper is to enrich its theoretical connotation and explore new ideas for its development by focusing on the basic theory and practical operation of social comprehensive tax administration. Basic theory, mainly through consulting a large number of literature methods to carry out research. In the aspect of connotation research, it is considered that comprehensive tax administration is the marginal adjustment of laws, regulations and implementing subjects in the current tax collection and management system, and it is the implementation mechanism of the established rules. What it wants to solve is the problem of asymmetric information between the two sides of tax collection and collection, with emphasis on the control of the incremental part of the tax revenue, the function orientation of which is that comprehensive tax administration through the society can promote the increase of financial income and maintain social equity. From the analysis of the causes, it is considered that the existence of a large number of missing tax sources is the prerequisite for its emergence, and the pressure of local fiscal revenue and expenditure is the subjective motive force. And the social comprehensive tax administration can solve the long-term problem of tax department is the root cause. Practical operation, mainly through investigation and research and theory combined with practical methods to study. First of all, it analyzes the main practice and existing problems of Tangshan city, and thinks that the smooth development of social comprehensive tax management can not be separated from sound organization, perfect management system, powerful information platform and powerful coordination between departments. The main problems are that the relevant legal system is not perfect, the cooperation between departments is not close, the information sharing mechanism is not perfect, the implementation of tax collection and management is not in place and the propaganda is poor. Then it draws lessons from the advanced experience at home and abroad, the domestic mainly other cities in the social comprehensive tax management good practices, such as the operation mechanism standard, information platform solid, tax management means are effective, and so on; Foreign countries are mainly developed countries in the tax management of good experience, such as good tax legal environment, tax agency market norms, tax management information strong, tax source monitoring system and so on. Finally, the author puts forward four aspects: speeding up the process of ruling by law, strengthening the information construction, strengthening the scientific and fine management and optimizing the tax administration environment to perfect the social comprehensive tax administration.
【学位授予单位】：天津工业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42

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