本文選題：新公共管理理論 + 稅源專業(yè)化管理　； 參考：《電子科技大學》2014年碩士論文

【摘要】：改革開放已進入深水區(qū),我國的經濟仍一直保持高位發(fā)展,GDP總量與財政收入不斷提升,而這離不開各級稅務機關在稅收征管、組織收入和納稅服務做出的巨大貢獻。但目前各級稅務系統(tǒng)因自身機構、辦事流程設置,干部隊伍建設,納稅服務觀念轉變等各方面的問題已表明現(xiàn)有粗放的稅源管理方式已經難以適應新的經濟形勢要求,嚴重影響了各級稅務機關良好形象的樹立和組織收入這一核心職能的開展。樹立現(xiàn)代稅源管理理念,探索完善稅源專業(yè)化管理模式,已成為加快稅務轉型步伐、適應經濟發(fā)展要求的當務之急。目前,在我國國家稅務總局的推動下,學術界和部分基層稅務局逐漸開始對稅源專業(yè)化管理進行研究和實踐探索,但目前的研究和探索大多缺乏科學的理論指導,缺乏理論高度,同時亦尚未形成統(tǒng)一、規(guī)范的模式。在這種背景下,本文引入新公共管理理論中關于“服務行政”與“引入競爭機制”的視角來對稅源專業(yè)化管理加以研究,對實現(xiàn)依法治稅、提高納稅服務和稅收遵從度、提升稅收征管質效、豐富稅源管理理論體系具有非常重要的現(xiàn)實和理論價值。針對上訴視角和問題,本文通過多方搜尋資料和數據,緊跟著從五個方面加以研究和分析:第一部分,緒論,主要對本文的選題背景及意義、綜述、思路與方法等做了介紹;第二部分,對邏輯前提以及所依靠的理論依據和概念進行了介紹,為后文的研究做了鋪墊;第三部分,該部分是本文的核心章節(jié),著重從目前我國稅務系統(tǒng)稅源專業(yè)化管理存在的各種問題開始著手,選取新公共管理理論與新公共服務理論中有關“引入市場競爭機制”和“服務行政”的理論觀點作文本文的研究視域,依靠大量實際數據和案例對目前稅源專業(yè)化管理探索中存在的諸多問題加以重點區(qū)分和歸納,具體包括稅收資源配置不能滿足稅源專業(yè)化管理需求、納稅服務水平不能滿足納稅人的實際稅源專業(yè)化管理需求、稅收專業(yè)人才隊伍的建設不能滿足稅源專業(yè)化管理的需要三個方面,并對問題的原因進行了剖析;第四部分,對國外稅源專業(yè)化管理的經驗進行了歸納和介紹;第五部分,針對問題的原因提出了應采用的具體改革步驟與舉措,譬如機構崗位設置、人員配置和引入第三方機構服務外包以及專業(yè)化人才隊伍建設與納稅服務建設等幾方面;第六部分,結束語。
[Abstract]:The reform and opening up has entered deep water area, the economy of our country still maintains the high development and the gross domestic product (GDP) and the financial income unceasingly enhances, and this is inseparable from the huge contribution made by the tax authorities at all levels in the tax collection and management, the organization income and the tax service. However, at present, the tax systems at all levels, due to various problems such as their own organizations, the setting up of business processes, the construction of cadres' ranks, the transformation of tax service concepts, etc., have shown that the existing extensive management of tax sources has become difficult to adapt to the requirements of the new economic situation. It has seriously affected the establishment of good image of tax authorities at all levels and the development of the core function of organizational income. Setting up the modern tax source management idea and exploring and perfecting the tax source specialized management mode have become the urgent affairs of speeding up the step of tax transformation and adapting to the demand of economic development. At present, driven by the State Administration of Taxation, academic circles and some grass-roots tax bureaus have gradually begun to study and practice the specialized management of tax sources, but most of the current studies and explorations lack scientific theoretical guidance. Lack of theoretical height, at the same time has not yet formed a unified, normative model. Under this background, this paper introduces the perspective of "service administration" and "introducing competition mechanism" in the new public management theory to study the specialized management of tax sources, to realize the administration of tax according to law, to improve the degree of tax service and tax compliance. Improving the quality of tax collection and management and enriching the theoretical system of tax source management have very important practical and theoretical value. According to the angle of view and question of appeal, this paper studies and analyzes from five aspects: the first part, the introduction, mainly introduces the background and significance of this topic, the summary, the thought and method, etc. The second part introduces the logical premise, the theoretical basis and the concept which depends on, which paves the way for the later research; the third part, this part is the core chapter of this paper. Focusing on the various problems existing in the specialized management of tax sources in our tax system at present, From the perspective of "introducing market competition mechanism" and "service administration" in the new public management theory and the new public service theory, Based on a large number of actual data and cases, this paper focuses on distinguishing and summarizing many problems existing in the exploration of specialized management of tax sources, including the fact that the allocation of tax resources cannot meet the needs of specialized management of tax sources. The level of tax service can not meet the needs of taxpayers' actual specialized management of tax sources, and the construction of tax professionals can not meet the needs of specialized management of tax sources in three aspects, and the reasons for the problems are analyzed. The experiences of specialized management of tax sources abroad are summarized and introduced. The fifth part puts forward the concrete reform steps and measures to be adopted in view of the causes of the problems, such as the establishment of posts in institutions, Staffing and the introduction of third-party organization service outsourcing, as well as the construction of specialized personnel and tax service; part VI, concluding remarks.
【學位授予單位】：電子科技大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

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相關重要報紙文章 前1條

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本文編號：1840091