本文選題：稅源質(zhì)量　切入點：征管效能　出處：《云南財經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：稅收征管是整個稅收管理活動中的重要環(huán)節(jié),不僅能夠?qū)撛诘亩愒崔D(zhuǎn)變?yōu)閷嶋H稅收繳納入庫,同時也能夠發(fā)揮稅收杠桿作用,調(diào)整產(chǎn)業(yè)結(jié)構(gòu)。評價一個地方稅收征管能力好壞的方法,一個是要知道未來一段時間該地區(qū)稅收收入情況即稅收預(yù)測,另外一個是能否做到應(yīng)收盡收,即稅收質(zhì)量評價。而稅收質(zhì)量的好壞主要通過稅收征收效能的高低來體現(xiàn)。所以,如果稅收征收效能較低,會使?jié)撛诙愒戳魇?稅收征管質(zhì)量差,優(yōu)質(zhì)稅源不能發(fā)揮作用,嚴(yán)重削弱國家組織稅收收入的能力,增加征管成本。通用設(shè)備制造行業(yè)為工業(yè)行業(yè)提供基礎(chǔ)設(shè)備和零部件,隨著中國市場經(jīng)濟(jì)的高速發(fā)展,通用設(shè)備制造行業(yè)在中國經(jīng)濟(jì)發(fā)展與經(jīng)濟(jì)全球化的過程中位置越來越重要,行業(yè)增加值占總體GDP的比重也不斷加大,對整個稅收貢獻(xiàn)率越來越大。但是其發(fā)展過程還是存在一些問題,從自身原因來說通用設(shè)備制造業(yè)自主創(chuàng)新力度不夠、企業(yè)規(guī)模較小、自主研發(fā)能力弱、經(jīng)營方式繁雜;從稅收征管來說,行業(yè)工藝流程復(fù)雜,稅務(wù)局監(jiān)管難度大,稅源質(zhì)量不高。所以,對通用設(shè)備制造行業(yè)進(jìn)行稅源分析,提高其征管能力,意義重大。因此,為了進(jìn)一步挖掘通用設(shè)備制造行業(yè)稅源質(zhì)量,本文結(jié)合稅務(wù)局給出微觀稅收評價方法中的稅收征管效能位差模型,在分析通用設(shè)備制造行業(yè)特征的基礎(chǔ)上,以2013年、2014年、2015年前10個月,三個時間段數(shù)據(jù)作為樣本數(shù)據(jù),建立通用設(shè)備制造行業(yè)位差分析模型。構(gòu)建位差分析指標(biāo),以發(fā)展能力、盈利能力、營運(yùn)能力、償債能力等幾項財務(wù)指標(biāo)作為評價指標(biāo),分析其稅源質(zhì)量、稅收征管效能。研究結(jié)果表明:通用零部件制造;其他通用設(shè)備制造業(yè);文化、辦公用機(jī)械制造三個行業(yè)在三年的實證分析中,其稅收征管效能都不高,究其原因主要是企業(yè)規(guī)模小,行業(yè)整體實力單薄、優(yōu)質(zhì)稅源不能發(fā)揮應(yīng)有作用、部分行業(yè)經(jīng)營方式繁雜,稅源監(jiān)管難度較大、部分行業(yè)會計核算不健全等。因此,本文根據(jù)以上問題,也提出相關(guān)建議。
[Abstract]:Tax collection and management is an important link in the whole tax administration activities. It can not only transform the potential tax sources into actual tax collection, but also play a role as a tax lever. Adjusting the industrial structure. The method to evaluate the ability of a local tax collection and management is to know the tax revenue situation in the region for a period of time, that is, the tax forecast, and the other is whether or not the local tax revenue can be collected as a whole. That is, the evaluation of tax quality. The quality of tax collection is mainly reflected by the efficiency of tax collection. Therefore, if the efficiency of tax collection is low, it will cause the loss of potential tax sources, the poor quality of tax collection and administration, and the failure of high-quality tax sources to play a role. The ability of the state to organize tax revenue is seriously weakened, and the cost of collection and management is increased. The general equipment manufacturing industry provides basic equipment and components for the industrial industry. With the rapid development of China's market economy, The general equipment manufacturing industry is becoming more and more important in the process of China's economic development and economic globalization, and the proportion of industry added value in the overall GDP is also increasing. However, there are still some problems in its development process, such as the lack of independent innovation in the general equipment manufacturing industry, the small scale of enterprises, the weak ability of independent research and development, and the complex management methods. In terms of tax collection and management, the industry process is complex, the tax bureau is difficult to supervise and the quality of tax source is not high. Therefore, it is of great significance to analyze the tax source of the general equipment manufacturing industry and improve its ability of collection and management. In order to further excavate the quality of tax sources in general equipment manufacturing industry, this paper combines the tax collection and management effectiveness difference model of tax revenue evaluation method given by tax bureau, on the basis of analyzing the characteristics of general equipment manufacturing industry. In 2013, 2014 and the first 10 months of 2015, three time period data were taken as sample data to establish the position difference analysis model of general equipment manufacturing industry. Several financial indicators, such as solvency, are used as evaluation indicators to analyze the quality of tax sources and the efficiency of tax collection and management. The results show that: general component manufacturing; other general equipment manufacturing; culture; In the three industries of office machinery manufacturing, the efficiency of tax collection and management is not high in the three years' empirical analysis. The main reasons are the small scale of enterprises, the weak overall strength of the industry, and the inability of high quality tax sources to play their due role. Part of the industry management mode is complicated, tax source supervision is difficult, and some industry accounting is not perfect. Therefore, according to the above problems, this paper also puts forward some relevant suggestions.
【學(xué)位授予單位】：云南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F406.7

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本文編號：1563457