本文選題：稅收征管 + 征管效率　； 參考：《河北大學(xué)》2017年碩士論文

【摘要】：近年來(lái)河北省G縣地方經(jīng)濟(jì)發(fā)展較快,新辦企業(yè)迅速增加,對(duì)G縣地稅局提出了更高的要求,尤其是在“營(yíng)改增”結(jié)束后,稅收征管工作開(kāi)展難度變大。以G縣地稅局為研究客體,深入分析其在稅收征管中的利弊得失,并結(jié)合實(shí)際提出具有實(shí)踐意義的建議,這對(duì)“營(yíng)改增”后基層地方部門(mén)稅收征管工作的開(kāi)展有一定的現(xiàn)實(shí)意義。本文在新公共管理理論、稅收征管效率理論、稅收遵從理論和稅收風(fēng)險(xiǎn)理論的指導(dǎo)下,總結(jié)G縣地稅局在稅收征管過(guò)程中遇到的問(wèn)題,如稅收征管理念有偏差、稅收征管輔助機(jī)制不夠健全、稅收征管執(zhí)行不到位、機(jī)構(gòu)設(shè)置與人事制度不適應(yīng)需求、稅收征管缺乏有效手段等。然后,對(duì)產(chǎn)生這些問(wèn)題的原因加以分析,主要有:稅收征管理念更新落實(shí)不到位、涉稅機(jī)制建立不完善、“管戶制”本身存在的不足、機(jī)構(gòu)設(shè)置和人事制度落后、稅收手段落后等。最后,針對(duì)G縣地稅局的實(shí)際提出了改進(jìn)意見(jiàn):調(diào)整稅收征管理念,建立健全各項(xiàng)稅收涉稅征管機(jī)制,調(diào)整機(jī)構(gòu)和人事制度,加大經(jīng)濟(jì)和人才支持,創(chuàng)新稅收征管思路。
[Abstract]:In recent years, the local economy of G County in Hebei Province has developed rapidly, and the number of new enterprises has increased rapidly. It has put forward higher requirements to the Local tax Bureau of G County, especially after the end of "business reform and increase", the tax collection and management work becomes more difficult. Taking G County Local Taxation Bureau as the research object, this paper deeply analyzes its advantages and disadvantages in tax collection and management, and puts forward some practical suggestions combined with the practice. This is of practical significance to the development of tax collection and management of local departments at the grass-roots level after "camp reform and increase". Under the guidance of new public management theory, tax collection and management efficiency theory, tax compliance theory and tax risk theory, this paper summarizes the problems encountered in the process of tax collection and management in G County Local Taxation Bureau, such as the deviation of tax collection and management concept. The auxiliary mechanism of tax collection and management is not perfect, the implementation of tax collection and management is not in place, the establishment of the organization and the personnel system are not suitable for the demand, and the tax collection and management lacks effective means and so on. Then, the causes of these problems are analyzed. The main reasons are: the concept of tax collection and management is not in place, the establishment of tax-related mechanism is not perfect, the "household management system" itself is inadequate, and the institutional setting and personnel system is backward. Fall behind in taxation, etc. Finally, according to the actual situation of G County Local Taxation Bureau, some suggestions are put forward: adjusting the concept of tax collection and management, establishing and perfecting the tax collection and management mechanism, adjusting the organization and personnel system, increasing the support of economy and talents, and innovating the thinking of tax collection and management.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42

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本文編號(hào)：2011188