本文關(guān)鍵詞： 二連浩特市國家 地方稅務(wù)局 稅收征管 征管模式　出處：《內(nèi)蒙古大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著經(jīng)濟的發(fā)展和政府改革的不斷深化,稅收的宏觀調(diào)控作用顯得尤為重要。在稅務(wù)機關(guān)履行職責的過程中,稅收征管工作是稅收工作的核心,是稅收作用發(fā)揮的有效保證。稅款的征收和稅收的法律、法規(guī)及政策的貫徹落實也都是通過稅收征管職能來實現(xiàn)的。因此,在優(yōu)化稅收征管職能、提高稅收征管效率和降低稅收征管成本之間尋找最佳結(jié)合方式,充分發(fā)揮稅收在經(jīng)濟發(fā)展中的積極作用,具有重大的意義。二連浩特市國家稅務(wù)局、二連浩特市地方稅務(wù)局自1994年分稅制改革后,成為內(nèi)蒙古自治區(qū)唯一一家國地稅未分家,兩塊牌子一套人馬的盟市級稅務(wù)機關(guān)。本文以二連浩特市國家、地方稅務(wù)系統(tǒng)稅收征管現(xiàn)狀入手,在全國稅務(wù)系統(tǒng)推行國、地稅深度合作、不斷強化聯(lián)合辦稅的背景下,以新公共服務(wù)理論和服務(wù)型政府理論為基礎(chǔ),結(jié)合二連浩特市國、地稅不分設(shè)的特殊性,介紹了二連浩特市國家、地方稅務(wù)系統(tǒng)稅收征管的基本情況,提出了改革完善的對策和建議。論文通過對目前二連浩特市國家、地方稅務(wù)系統(tǒng)稅收征管中存在的問題進行梳理和分析,發(fā)現(xiàn)稅收專管員征管模式不適于現(xiàn)階段稅收征管發(fā)展形勢、納稅評估在征收管理中的作用未能完全體現(xiàn)、工作中的量和質(zhì)很難同時保證,工作存在重復(fù)性、征收管理中第三方信息利用率較低、征納主體雙方關(guān)系較為對立、稅務(wù)代理行業(yè)不夠規(guī)范等六個方面的問題,并從征納雙方觀念意識錯位、人力資源制約機構(gòu)設(shè)置存在欠缺、各部門之間數(shù)據(jù)共享機制不健全、稅務(wù)機關(guān)對稅務(wù)代理行業(yè)的監(jiān)管機制不健全等方面剖析了問題存在的原因。最后,本文在借鑒國內(nèi)其他地區(qū)稅收征管經(jīng)驗的基礎(chǔ)上,從服務(wù)前置監(jiān)管后置,建立服務(wù)型稅收征管模式、從管戶向管事進行轉(zhuǎn)變,建立分級分類管理制度、合理設(shè)置機構(gòu),強化人力資源建設(shè)、科學(xué)安排部署,提高工作效能、構(gòu)建第三方信息數(shù)據(jù)大平臺,為征管職能優(yōu)化提供數(shù)據(jù)支撐、通過納稅服務(wù)市場化,提高納稅人滿意度,創(chuàng)建和諧征納關(guān)系、規(guī)范稅務(wù)中介服務(wù),推行實名辦稅等方面,為構(gòu)建具有二連浩特市國家、地方稅務(wù)系統(tǒng)特色的科學(xué)化稅收征管體系提出了對策建議。
[Abstract]:With the development of economy and the deepening of government reform, the macro-control role of tax becomes more and more important. In the process of tax administration, tax collection and management is the core of tax work. Tax collection and taxation laws, regulations and policies are also realized through tax collection and management functions. Therefore, in optimizing the tax collection and management functions, It is of great significance to improve the efficiency of tax collection and management and to find the best way to combine tax collection and management costs, and to give full play to the positive role of taxation in economic development. Since the tax distribution reform in 1994, the local tax bureau of Erlianhaote has become the only tax authority at the municipal level in the Inner Mongolia Autonomous region, with two brands and one set of people. Starting with the current situation of tax collection and management in the local tax system, under the background of the implementation of the national tax system, the deep cooperation of local taxes, and the continuous strengthening of joint taxation, and on the basis of the new public service theory and the service-oriented government theory, combined with the city of Erlianhaote, This paper introduces the basic situation of tax collection and management in Erlianhaote city and local tax system, and puts forward some countermeasures and suggestions for reform and perfection. By combing and analyzing the problems existing in tax collection and management of local tax system, it is found that the mode of tax collection and management is not suitable for the current situation of tax collection and management, and the role of tax assessment in tax collection and management is not fully reflected. It is difficult to guarantee the quantity and quality of the work at the same time. There are six problems, such as repeatability of work, low utilization rate of third party information in collection and management, antagonism between the two sides of the main body of collection and payment, lack of standardization in the tax agency industry, etc. And from the concept and consciousness of the two parties misplaced, human resources constraints of the organization set up deficiencies, the data sharing mechanism between the various departments is not perfect, The causes of the problems are analyzed in the aspects of the imperfect supervision mechanism of tax agency industry by tax authorities. Finally, based on the experience of tax collection and management in other regions of China, this paper puts forward supervision and supervision on the basis of service. It is necessary to establish a service-type tax collection and management mode, to change from management to management, to establish a classified management system, to set up a reasonable organization, to strengthen the construction of human resources, to arrange scientific arrangements, to improve work efficiency, and to build a large information and data platform for third parties. To provide data support for the optimization of tax collection and management functions, to improve the satisfaction of taxpayers through the marketization of tax service, to create a harmonious tax collection and payment relationship, to standardize the tax intermediary services, to carry out real tax administration, and so on, in order to build a state with Erlianhaote, The scientific tax collection and management system with the characteristics of local tax system is put forward.
【學(xué)位授予單位】：內(nèi)蒙古大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42

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