本文選題：稅收征收管理　切入點(diǎn)：民營(yíng)企業(yè)　出處：《福建農(nóng)林大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著經(jīng)濟(jì)社會(huì)的快速發(fā)展,地方稅收收入也在日益增長(zhǎng)。稅收征收管理作為政府稅務(wù)機(jī)關(guān)的主要職責(zé),其履行的好壞不僅關(guān)系著各項(xiàng)稅款的實(shí)際入庫(kù)與增長(zhǎng),且關(guān)系著政府公共管理和公共服務(wù)水平。盡管政府部門就稅收征收管理進(jìn)行了諸多改革,但目前稅收征管過程中的“疏于管理、淡化責(zé)任”問題仍未得到根本的解決,稅收征管管理水平較低,成本較高�；诖吮尘�,本文在查閱大量文獻(xiàn)資料和對(duì)晉江市稅收征管現(xiàn)狀進(jìn)行實(shí)地調(diào)研的基礎(chǔ)上,詳細(xì)分析了晉江市稅收征管中存在的問題及問題產(chǎn)生的原因,并據(jù)此提出了一些可行性的對(duì)策建議,以期提高晉江市稅收征收管理水平,改進(jìn)政府的公共服務(wù),提高政府工作的社會(huì)滿意度。具體而言,本文的研究?jī)?nèi)容主要包含以下幾個(gè)部分： 第一章為緒論部分,主要闡述選題的背景,研究的意義,國(guó)內(nèi)外研究現(xiàn)狀以及本文的研究思路,研究方法和創(chuàng)新之處。 第二章為理論基礎(chǔ)及概念界定,主要界定稅收征收管理、稅收風(fēng)險(xiǎn)管理、納稅評(píng)估的概念,并闡述了納稅遵從度理論、信息不對(duì)稱理論、納稅評(píng)估內(nèi)分離與外分離理論、稅源專業(yè)化管理理論,為晉江市稅收征收管理研究奠定了理論基礎(chǔ)。 第三章為闡述了晉江市稅收管理的現(xiàn)狀,主要采用文獻(xiàn)研究和問卷調(diào)查方法分析了晉江市稅收征收管理的基本情況。 第四章在基本情況分析的基礎(chǔ)上指出晉江市稅收征收管理中存在企業(yè)納稅遵從度不高、稅收征管缺乏專業(yè)人才、稅源監(jiān)控邊緣化、信息化水平低、納稅評(píng)估地位不明確等問題。 第五章為晉江市稅收征收管理問題的原因分析,主要是根據(jù)晉江市稅收征收管理存在的問題,從思想觀念滯后,專業(yè)人才培養(yǎng)機(jī)制不健全,風(fēng)險(xiǎn)管理長(zhǎng)效機(jī)制不完善,納稅評(píng)估方式粗放,管理制度改革滯后等5個(gè)方面進(jìn)行了深入的原因分析。 第六章提出完善晉江市稅收征收管理的對(duì)策建議,主要是從建立和完善稅源風(fēng)險(xiǎn)管理預(yù)警的行業(yè)評(píng)估模型、建立差異化應(yīng)對(duì)處理的風(fēng)險(xiǎn)管理體系、完善納稅服務(wù)制度等五方面提出相應(yīng)對(duì)策建議。 第七章為結(jié)論展望部分,并對(duì)晉江稅收征管改革的研究思路做進(jìn)一步展望。
[Abstract]:With the rapid development of economy and society, local tax revenue is also increasing day by day. As the main duty of the government tax authorities, the performance of tax collection and management is not only related to the actual storage and growth of various taxes. And it is related to the level of government public administration and public service. Although the government has carried out many reforms on tax collection and management, the problem of "neglect of management and desalination of responsibility" in the process of tax collection and management has not yet been fundamentally resolved. The level of tax collection and management is relatively low and the cost is high. Based on this background, this paper reviews a large number of documents and conducts field investigations on the present situation of tax collection and management in Jinjiang City. This paper analyzes in detail the existing problems and the causes of the problems in Jinjiang tax collection and management, and puts forward some feasible countermeasures and suggestions in order to improve the management level of Jinjiang tax collection and improve the public service of the government. To improve the social satisfaction of government work. Specifically, the research content of this paper mainly includes the following parts:. The first chapter is the introduction, mainly describes the background of the topic, the significance of the study, the current situation of research at home and abroad, the research ideas, research methods and innovations. The second chapter is the theoretical basis and concept definition, mainly defines the tax collection management, the tax risk management, the tax assessment concept, and elaborated the tax compliance degree theory, the information asymmetry theory, the tax assessment internal separation and the external separation theory. The theory of specialized management of tax sources lays a theoretical foundation for the study of tax collection and management in Jinjiang. The third chapter expounds the current situation of Jinjiang tax administration, mainly using literature research and questionnaire survey method to analyze the basic situation of Jinjiang tax collection management. Based on the analysis of the basic situation, Chapter 4th points out that there are some problems in Jinjiang's tax collection and management, such as the low degree of tax compliance of enterprises, the lack of professional personnel in tax collection and management, the marginalization of tax source monitoring and control, and the low level of informatization. Tax assessment status is unclear and so on. Chapter 5th analyzes the causes of Jinjiang tax collection and management, mainly based on the existing problems in Jinjiang tax collection and management, from the ideological lag, professional talent training mechanism is not perfect, risk management long-term mechanism is not perfect. This paper analyzes the reasons for the extensive tax assessment and the lag of the reform of the management system. Chapter 6th puts forward the countermeasures and suggestions to improve the tax collection and management in Jinjiang, mainly from the establishment and improvement of the industry evaluation model of tax source risk management and early warning, and the establishment of a risk management system to deal with differentiation. To improve the tax service system and other five aspects of the corresponding countermeasures. Chapter 7th is the conclusion and prospect, and the further prospect of Jinjiang tax collection and management reform.
【學(xué)位授予單位】：福建農(nóng)林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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