本文選題：車輛購(gòu)置稅 + 征收模式　； 參考：《天津大學(xué)》2013年碩士論文

【摘要】：隨著國(guó)家經(jīng)濟(jì)的快速發(fā)展，機(jī)動(dòng)車銷售數(shù)量逐年上升，，帶動(dòng)車輛購(gòu)置稅征收邁上了一個(gè)新的臺(tái)階，同時(shí)也對(duì)車輛購(gòu)置稅征收管理提出了新要求。目前滯后的征管模式[1]開始對(duì)車輛購(gòu)置稅的征收帶來一些不良影響，不僅影響車輛購(gòu)置稅[2]征收的質(zhì)量、工作人員的身體健康，而且直接影響到接待納稅人的工作質(zhì)量，影響到國(guó)家稅務(wù)在納稅人心目中的形象。 為進(jìn)一步貫徹總局“優(yōu)化納稅服務(wù)，深化稅收管理”及加強(qiáng)“信息管稅”的工作理念，不斷提高辦稅服務(wù)質(zhì)量，充分發(fā)揮車輛購(gòu)置稅在車輛稅收管理中的重要作用，結(jié)合車輛購(gòu)置稅征管工作現(xiàn)狀，我們提出《車輛購(gòu)置稅網(wǎng)絡(luò)申報(bào)及自助辦稅解決方案》的新思路，本文將就車輛購(gòu)置稅的征收模式進(jìn)行探討。 車輛購(gòu)置稅網(wǎng)絡(luò)申報(bào)一體化系統(tǒng)以互聯(lián)網(wǎng)和國(guó)稅內(nèi)網(wǎng)為工作平臺(tái)，包括網(wǎng)上開票、網(wǎng)上申報(bào)、網(wǎng)上繳稅三個(gè)方面，是車輛購(gòu)置稅一體化征管體系的核心[3]。其主要功能實(shí)現(xiàn)了機(jī)動(dòng)車統(tǒng)一發(fā)票的開具、車輛購(gòu)置稅稅款的代扣代繳、電子影像檔案采集、檔案歸檔管理、稅票信息比對(duì)監(jiān)控等。同時(shí)搭建了車輛購(gòu)置稅與公安車管數(shù)據(jù)信息交換平臺(tái)，利用平臺(tái)對(duì)公安車管部門的車輛掛牌數(shù)據(jù)進(jìn)行了實(shí)時(shí)監(jiān)控分析，通過相關(guān)數(shù)據(jù)比對(duì)校驗(yàn)，自動(dòng)篩選出問題車輛，有效杜絕了虛假完稅證明上牌現(xiàn)象的發(fā)生。自動(dòng)向《車輛購(gòu)置稅征管系統(tǒng)》檔案數(shù)據(jù)庫(kù)中回填車輛牌號(hào)信息，簡(jiǎn)化了納稅人新車建檔流程，大大提高了征管質(zhì)量和效率。 本課題針對(duì)以上要求，設(shè)計(jì)了車輛購(gòu)置稅征收系統(tǒng)，并在對(duì)系統(tǒng)的功能需求分析的基礎(chǔ)上，進(jìn)行了接口設(shè)計(jì)，安全設(shè)計(jì)，以及運(yùn)行平臺(tái)的設(shè)計(jì)。并從業(yè)務(wù)流程和網(wǎng)絡(luò)結(jié)構(gòu)等方面，初步探索了車輛購(gòu)置稅網(wǎng)絡(luò)申報(bào)一體化的實(shí)現(xiàn)。
[Abstract]:With the rapid development of national economy, the number of motor vehicle sales has been increasing year by year, which has driven the collection of vehicle purchase tax to a new level, and at the same time has put forward new requirements for the collection and management of vehicle purchase tax. At present, the lagging collection and management mode [1] begins to bring some adverse effects on the collection of vehicle purchase tax, which not only affects the quality of vehicle purchase tax [2], the health of the staff, but also directly affects the working quality of receiving taxpayers. Affect the national tax in the image of taxpayers. In order to carry out the working idea of "optimizing tax service, deepening tax administration" and strengthening "information management", the quality of tax service is improved, and the important role of vehicle purchase tax in vehicle tax management is brought into full play. Combined with the current situation of vehicle purchase tax collection and management, we put forward a new idea of "vehicle purchase tax network declaration and self-service tax solution". This paper will discuss the mode of vehicle purchase tax collection. The integration system of vehicle purchase tax declaration is the core of the integrated collection and management system of vehicle purchase tax, which is based on the Internet and the National tax Intranet, including online billing, online declaration and online tax payment. Its main functions are the issuance of uniform invoices for motor vehicles, the withholding and payment of tax on vehicle purchase tax, the collection of electronic image files, the management of archives, the monitoring of tax ticket information comparison and so on. At the same time, a vehicle purchase tax and public security vehicle management data exchange platform is built. The platform is used to monitor and analyze the vehicle listing data of the public security vehicle management department in real time. By comparing and verifying the relevant data, the problem vehicles are automatically screened out. Effectively put an end to the false proof of the occurrence of licensing. The automatic vehicle purchase tax collection and management system backfills the information of vehicle license plate in the file database, which simplifies the flow of new vehicle filing and greatly improves the quality and efficiency of tax collection and management. According to the above requirements, this paper designs the vehicle purchase tax collection system, and on the basis of the analysis of the functional requirements of the system, carries on the interface design, the security design, as well as the running platform design. From the aspects of business process and network structure, this paper preliminarily explores the realization of the integration of vehicle purchase tax declaration network.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：D922.22;F426.471;F812.42

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本文編號(hào)：2103203