本文選題：征稅成本　切入點：成本控制　出處：《華中師范大學》2013年碩士論文

【摘要】：目前,我國的稅收征管體制的建設初步形成,在實際操作之中,仍存在不少問題。稅收征收的成本偏高這一現(xiàn)狀,不僅對我國進行相關的生產(chǎn)建設預算產(chǎn)生了一定的影響,而且不利于我國社會主義的市場經(jīng)濟運行,同時,在一定的程度上也阻礙了稅收征管相關工作的開展。這種情況顯然已經(jīng)對我國的正常產(chǎn)生產(chǎn)生了不利的影響,研究稅收成本問題,已經(jīng)迫在眉睫。 本文對征稅成本問題做了詳細研究。第一章對研究本課題的意義及背景進行介紹,并針對本研究課題進行國內(nèi)外文獻綜述,介紹國內(nèi)外關于本課題的研究進展,主要對本課題現(xiàn)階段的研究成果進行介紹,同時闡述了研究征稅成本問題現(xiàn)階段的不足,對論文的內(nèi)容結構和總體思路進行了介紹,并提出了研究重點。第二章對稅收成本的內(nèi)涵及構成、稅收成本的特征、影響稅收成本的因素及指標、稅收成本控制決策模型進行了詳細的介紹。第三章分析了武漢地稅系統(tǒng)征稅成本管理的現(xiàn)狀、問題及產(chǎn)生原因。第四章主要分析了國外稅務管理基本情況、國外稅收成本管理的經(jīng)驗、國外經(jīng)驗對中國稅收成本管理的啟示以及征稅成本控制的國外經(jīng)驗借鑒。第五章為控制武漢地稅征稅成本的思路與措施。在這一部分中,本人認為要控制武漢地稅稅收征管成本應該主要從這幾個方面進行：一是增強征稅成本控制意識；二是建立簡便的、合理的稅收制度,創(chuàng)新和改進征管方法；三是建立科學的稅收成本核算制度和征稅成本考評機制；四是加強稅收征管創(chuàng)新,以信息管稅降低征稅成本；五是合理設置機構,明確各自職責；六是嚴格控制進人渠道,合理配置,按需培訓,提升稅務人員素質(zhì)。 本文的創(chuàng)新點在于根據(jù)評價現(xiàn)有的研究成果,對稅收成本的內(nèi)涵和分類重新評估,結合武漢地稅系統(tǒng)征稅成本控制情況進行具體分析。從稅收制度建設、完善法律體系、納稅人的綜合素質(zhì)、稅收征管環(huán)境等多重視角的系統(tǒng)研究。總結和借鑒國外稅收成本控制經(jīng)驗提出控制武漢地稅征稅成本思路及措施。
[Abstract]:At present, the construction of tax collection and management system in our country is initially formed, and there are still many problems in practice.The high cost of tax collection not only has a certain impact on the related production and construction budget of our country, but also is not conducive to the operation of our socialist market economy, at the same time,To a certain extent, it also hinders the development of tax collection and management related work.This situation has obviously had a negative impact on the normal of our country. It is urgent to study the problem of tax cost.This paper makes a detailed study on the cost of taxation.The first chapter introduces the significance and background of the research, and summarizes the literature at home and abroad, introduces the research progress at home and abroad, mainly introduces the current research results.At the same time, this paper expounds the deficiency of the research on the cost of taxation at present, introduces the content structure and the general idea of the paper, and puts forward the research emphases.In the second chapter, the connotation and composition of tax cost, the characteristics of tax cost, the factors and indicators of influencing tax cost, and the decision model of tax cost control are introduced in detail.The third chapter analyzes the current situation, problems and causes of tax cost management in Wuhan land tax system.The fourth chapter mainly analyzes the basic situation of foreign tax administration, the experience of foreign tax cost management, the enlightenment of foreign experience to China's tax cost management and the foreign experience of tax cost control.The fifth chapter is the thought and measure of controlling the cost of Wuhan local tax collection.In this part, I think that to control the cost of Wuhan local tax collection and management should be mainly from these aspects: first, to enhance the awareness of tax cost control, second, to establish a simple and reasonable tax system, and to innovate and improve the methods of collection and management;Third, to establish a scientific tax cost accounting system and taxation cost assessment mechanism; fourth, to strengthen the innovation of tax collection and management, and to reduce the tax collection cost with information management; fifthly, to set up institutions reasonably and clarify their respective responsibilities; and sixth, to strictly control the channels of entry.Reasonable allocation, on-demand training, improve the quality of tax personnel.The innovation of this paper lies in the re-evaluation of the connotation and classification of tax cost based on the evaluation of the existing research results, and the concrete analysis of the tax cost control situation of Wuhan local tax system.A systematic study of tax system construction, perfect legal system, comprehensive quality of taxpayers, tax collection and management environment and so on.This paper summarizes and draws lessons from the experience of tax cost control in foreign countries and puts forward some ideas and measures to control the cost of tax collection in Wuhan.
【學位授予單位】：華中師范大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F812.42;F810.6

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本文編號：1713569