本文關鍵詞： 岳陽市國稅局 稅源管理 專業(yè)化　出處：《湘潭大學》2014年碩士論文　論文類型：學位論文

【摘要】：“經濟決定稅收，稅收調節(jié)經濟”，這是基本的稅收經濟理論觀點。其中在稅收征管的環(huán)節(jié)，稅源管理則是最基礎，最核心的一個部分。當前隨著社會經濟的不斷發(fā)展，我國稅源結構呈現(xiàn)出多元化、復雜化特點，稅源的流動性和隱蔽性也越來越強，稅源管理已經不能適應現(xiàn)代化稅收征管的發(fā)展，必須要進行改革。因此，為了提高國稅部門稅收征管的質量與效率，，實施稅源專業(yè)化管理是首要戰(zhàn)略措施。 本文是以湖南省岳陽市國稅局作為研究對象，全文共分為五章。首先結合MBA相關理論以及稅源專業(yè)化管理的前沿方法，論述當前稅源專業(yè)化管理的內涵和意義。其次針對岳陽市國稅局現(xiàn)行稅收征管模式下稅源專業(yè)化管理方面現(xiàn)狀進行分析，指出當前存在稅源缺乏科學分類、稅管資源配置不合理、信息技術與風險管理沒有得到較好運用以及納稅服務意識不足等問題，進而從運行機制、資源配置和稅源質量三個方面分析其制約因素。最后借鑒國內外稅源專業(yè)化管理的先進經驗,結合岳陽市國稅局具體情況，響應國家稅務總局號召，提出對稅源進行科學分類，合理安排稅源管理資源配置，以信息技術為支撐，把握風險控制，完善稅收征管法律環(huán)境，提高全民納稅意識，構建專業(yè)化管理體系的對策建議，從而達到降低稅收征納成本，提高征收效率的目的。 岳陽市國稅局自2010年開始試點稅源專業(yè)化管理以來，取得了成績，但也存在許多問題，目前稅務部門面臨著稅源結構多元化帶來的更為復雜的管理環(huán)境,因此對稅務部門稅源專業(yè)化管理在管理模式、手段、方法、方式和人員素質、執(zhí)行能力等方面提出了更高更新的要求。本文旨在通過對岳陽市國稅局在稅源專業(yè)化管理過程中存在的問題研究，希望能夠對該局稅源管理的專業(yè)化方向有所優(yōu)化，提高國稅部門稅收征管的質量和效率。與此同時，為我國其他市（州）級國稅部門推行稅源專業(yè)化管理提供理論方法參考與實際措施借鑒。
[Abstract]:"economy decides tax revenue, tax adjusts economy", this is the basic tax economic theory viewpoint. In the tax collection and management link, the tax source management is the most basic. At present, with the development of social economy, the structure of tax sources in our country is diversified and complicated, and the mobility and concealment of tax sources are becoming stronger and stronger. Therefore, in order to improve the quality and efficiency of tax collection and management in national tax departments, the implementation of specialized management of tax sources is the first strategic measure. This paper takes Yueyang Municipal State Taxation Bureau of Hunan Province as the research object, the full text is divided into five chapters. First, combined with MBA related theory and the frontier method of specialized management of tax sources. This paper discusses the connotation and significance of the current specialized management of tax sources. Secondly, it analyzes the current situation of specialized management of tax sources under the current mode of tax collection and management in Yueyang Municipal Bureau of Internal Revenue, and points out that there is a lack of scientific classification of tax sources at present. The allocation of tax management resources is unreasonable, the information technology and risk management have not been used well, and the consciousness of tax service is insufficient, and so on, and then from the operational mechanism. Resource allocation and the quality of tax sources are analyzed in three aspects. Finally, referring to the advanced experience of specialized management of tax sources at home and abroad, combined with the specific situation of Yueyang Municipal Bureau of Internal Revenue, it responds to the call of the State Administration of Taxation. This paper puts forward scientific classification of tax sources, reasonable arrangement of management resources of tax sources, information technology as the support, grasp risk control, perfect the legal environment of tax collection and management, and improve the consciousness of the whole people to pay taxes. In order to reduce the cost of tax collection and improve the efficiency of tax collection, the countermeasures and suggestions for the construction of specialized management system are put forward. Yueyang Municipal Bureau of State Taxation has made achievements since 2010 when it began the specialized management of tax sources, but there are still many problems. At present, tax departments are faced with a more complex management environment brought by the diversified structure of tax sources, so the specialized management of tax sources in the management mode, means, methods, ways and personnel quality. The purpose of this paper is to study the problems existing in the process of the specialized management of tax sources in Yueyang Municipal State Taxation Bureau. Hope to be able to optimize the professional direction of tax source management, improve the quality and efficiency of tax collection and administration. At the same time. It provides theoretical and practical reference for other municipal (state) tax departments to carry out specialized management of tax sources.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

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