本文選題：稅收 + 成本管理�。� 參考：《華中師范大學(xué)》2013年碩士論文

【摘要】：征稅成本管理是稅務(wù)部門進(jìn)行內(nèi)部管理的重要基礎(chǔ),稅務(wù)部門在實(shí)施征稅過(guò)程中,通過(guò)計(jì)劃、組織、實(shí)施、控制和創(chuàng)新等環(huán)節(jié)對(duì)征稅過(guò)程進(jìn)行管理,并且依據(jù)相關(guān)法律法規(guī),制定與其相對(duì)應(yīng)的工作方式方法,調(diào)整征稅行為,以達(dá)到防范征稅執(zhí)法風(fēng)險(xiǎn),減少征收稅款而產(chǎn)生的各項(xiàng)費(fèi)用的目的,其原則是最小征收費(fèi)用。在稅務(wù)部門,如何做好服務(wù),提高工作效率,降低征稅成本是一個(gè)值得研究的問(wèn)題。長(zhǎng)期以來(lái),征稅工作都是以完成稅務(wù)任務(wù)為中心,對(duì)于上級(jí)政府和上級(jí)機(jī)關(guān)下達(dá)的征稅計(jì)劃,在執(zhí)行時(shí)較多的是注重征稅收入的完成,以及增長(zhǎng)比例與增長(zhǎng)速度,注重發(fā)揮征稅作為調(diào)節(jié)經(jīng)濟(jì)的作用,卻忽視了在聚財(cái)過(guò)程中和征稅調(diào)節(jié)中征稅成本支出的管理,由于管理方式及手段的不合理,管理效率偏低,導(dǎo)致征稅成本不斷上升。有效的對(duì)征稅行為進(jìn)行管理,降低征稅成本,將有助于征稅征管效益的提高、征稅調(diào)節(jié)作用的充分實(shí)現(xiàn)和我國(guó)稅制的完善與規(guī)范。本文從影響征稅成本的因素入手,對(duì)征稅成本管理存在的問(wèn)題做一粗淺的分析和探討,并對(duì)存在的問(wèn)題提出可行的改進(jìn)措施和對(duì)策,以便能夠?yàn)槎悇?wù)機(jī)關(guān)征稅工作未來(lái)更好的發(fā)展提供參考。 本論文分為五個(gè)部分。在導(dǎo)論部分,簡(jiǎn)要的闡述了本論文的研究意義,對(duì)征稅成本管理的相關(guān)理論進(jìn)行了梳理,然后介紹了本文的研究方法、創(chuàng)新點(diǎn)和不足。 第一部分是關(guān)于征稅成本管理的概念界定和理論闡述。本部分分三個(gè)小節(jié),第一小節(jié)界定了成本管理、征稅成本管理的內(nèi)涵。第二小節(jié)介紹了征稅成本管理的內(nèi)容、構(gòu)成指標(biāo)和管理特征,第三小節(jié)通過(guò)論述分析,充分說(shuō)明了加強(qiáng)征稅成本管理的意義。 第二部分是關(guān)于我國(guó)征稅成本管理的現(xiàn)狀分析。該部分首先分析了影響我國(guó)征稅成本管理的因素,主要有稅收立法不完善、稅收制度不盡合理、征稅理念沒(méi)有適應(yīng)經(jīng)濟(jì)發(fā)展、稅務(wù)機(jī)關(guān)管理能力不強(qiáng)、稅收人員在教育培訓(xùn)等方面提高等因素。其次,介紹了征稅成本管理存在的問(wèn)題,主要包括忽視管理作用、缺乏成本管理理念、征管手段相對(duì)落后、成本管理范疇過(guò)窄和管理意識(shí)淡薄。 第三部分是關(guān)于加強(qiáng)和改善征稅成本管理的對(duì)策建議思考。本部分針對(duì)上文所提到的問(wèn)題,提出了加強(qiáng)征稅成本管理的措施,包括樹(shù)立正確的征稅成本管理觀念,強(qiáng)化征稅成本意識(shí),改進(jìn)征稅成本管理的方法和手段等。
[Abstract]:Tax cost management is the important foundation of internal management of tax department. In the process of tax collection, tax department manages the tax collection process through planning, organizing, implementing, controlling and innovating, and according to relevant laws and regulations,In order to prevent the risk of tax enforcement and reduce the cost of tax collection, the principle is the minimum collection cost, which is the principle of formulating the corresponding working method and adjusting the tax collection behavior to prevent the risk of tax enforcement and reduce the various expenses caused by the collection of taxes.In the tax department, how to do the service well, improve the work efficiency and reduce the tax cost is a problem worth studying.For a long time, tax collection work has been centered on completing tax tasks. For the tax plans issued by higher governments and higher authorities, more emphasis is placed on the completion of tax revenue, as well as on the growth ratio and growth rate.Pay attention to the role of taxation as the adjustment of the economy, but ignore the management of tax cost and expenditure in the process of collecting money and tax regulation. Because of the unreasonable management methods and means, the management efficiency is on the low side, which leads to the rising of the tax collection cost.The effective management of taxation behavior and the reduction of tax cost will contribute to the improvement of tax collection and management benefit, the full realization of tax regulation function and the perfection and standardization of tax system in our country.Starting with the factors affecting the cost of taxation, this paper makes a brief analysis and discussion on the problems existing in the management of the cost of taxation, and puts forward some feasible improvement measures and countermeasures for the existing problems.In order to tax the tax authorities for the future better development of the reference.This paper is divided into five parts.In the introduction part, it briefly expounds the research significance of this paper, combs the related theories of tax cost management, and then introduces the research methods, innovation points and shortcomings of this paper.The first part is about tax cost management concept definition and theoretical elaboration.This part is divided into three sections. The first section defines the connotation of cost management and tax cost management.The second section introduces the content of tax cost management, constitutes the index and management characteristics, the third section through discussion and analysis, fully explains the significance of strengthening tax cost management.The second part is about the current situation analysis of tax cost management in China.This part first analyzes the factors that affect the management of taxation cost in our country, such as imperfect tax legislation, unreasonable tax system, unsuitable tax concept and weak management ability of tax authorities.Tax personnel in education and training and other factors.Secondly, the paper introduces the existing problems of tax cost management, including neglecting the role of management, lacking the concept of cost management, lagging behind the means of collection and management, too narrow scope of cost management and weak sense of management.The third part is about strengthening and improving the management of taxation cost.Aiming at the problems mentioned above, this part puts forward some measures to strengthen the management of tax cost, including setting up the correct concept of tax cost management, strengthening the consciousness of tax cost, improving the methods and means of tax cost management, etc.
【學(xué)位授予單位】：華中師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.42

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