本文選題：稅收　切入點(diǎn)：和諧　出處：《新疆大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：稅收是政府為了滿足社會(huì)公共需要,憑借其公權(quán)力,依法參與國(guó)民收入分配,強(qiáng)制取得財(cái)政收入所形成的一種特殊分配關(guān)系。稅收是每一個(gè)政府行使其公權(quán)力來(lái)取得財(cái)政收入,支撐著政府各個(gè)部門(mén)的運(yùn)行,稅收對(duì)一個(gè)國(guó)家的正常運(yùn)行起著舉足輕重的作用。征納關(guān)系的和諧與否也影響著稅收,進(jìn)而影響著政府的運(yùn)行。征納關(guān)系,簡(jiǎn)單說(shuō),就是納稅人與稅務(wù)部門(mén)在征納過(guò)程中形成和存在的關(guān)系;深層次的說(shuō),征納關(guān)系還包括納稅人與國(guó)家、政府圍繞收稅問(wèn)題而發(fā)生的關(guān)系。它是納稅人和稅務(wù)機(jī)關(guān)之間最直接的關(guān)系,既是經(jīng)濟(jì)關(guān)系,也是社會(huì)和法律關(guān)系,強(qiáng)調(diào)的是權(quán)利和義務(wù)關(guān)系,納稅人無(wú)償、強(qiáng)制的把財(cái)產(chǎn)權(quán)單向轉(zhuǎn)移�，F(xiàn)今社會(huì),由于不和諧的因素太多,征納關(guān)系不太和諧的問(wèn)題屢見(jiàn)不鮮,而我們追求的是一種和諧的征納關(guān)系。和諧的稅收征納關(guān)系有利于促進(jìn)稅收征管效率的提高,有效降低稅收成本,構(gòu)建和完善稅收征納管理體系,從而提升國(guó)家的宏觀調(diào)控,增加國(guó)家的財(cái)政收入,促進(jìn)國(guó)家社會(huì)經(jīng)濟(jì)的又好又快發(fā)展;而且有利于促進(jìn)稅務(wù)機(jī)關(guān)稅收?qǐng)?zhí)法過(guò)程中依法行政,正確處理和解決遇到的稅收征納矛盾,增強(qiáng)稅務(wù)機(jī)關(guān)的服務(wù)意識(shí),提高納稅人滿意度和稅收遵從度,進(jìn)而更好的維護(hù)納稅人的合法權(quán)益,推進(jìn)我國(guó)依法治國(guó)的進(jìn)程。但是,由于社會(huì)經(jīng)濟(jì)的快速發(fā)展,暴露出來(lái)的稅收征納矛盾日益突出,特別是政府行政干預(yù)行為與稅務(wù)機(jī)關(guān)具體行政行為矛盾,納稅人通過(guò)擦邊球偷逃稅款逃避納稅,稅收成本投入多與稅收效率低的矛盾等不斷增多,這些矛盾使得稅收征納關(guān)系日益緊張。探究其原因,有社會(huì)發(fā)展迅速而法律滯后的原因,有稅收制度、征管流程、手段不夠完善的原因,有稅收征納的環(huán)境、制度、理念等層面的原因,有內(nèi)部原因也有外部原因。因此,必須正確看待征納關(guān)系之間的矛盾,找出構(gòu)建和諧征納關(guān)系的對(duì)策,才能推動(dòng)和諧征納關(guān)系的進(jìn)程。我國(guó)的稅收由國(guó)稅和地稅兩個(gè)部門(mén)征收,征收的稅種各不相同,營(yíng)改增后,大部分的稅收都由國(guó)稅征收。本文主要研究聊城市國(guó)稅稅收和諧征納關(guān)系建設(shè)的相關(guān)內(nèi)容,對(duì)稅收和諧征納關(guān)系的概念以及新公共管理理論、社會(huì)契約論等理論進(jìn)行了分析和整理。以聊城市國(guó)稅征納關(guān)系的現(xiàn)狀為基礎(chǔ),對(duì)聊城市國(guó)稅稅收征納關(guān)系存在的問(wèn)題及原因進(jìn)行了闡述。評(píng)價(jià)和借鑒了國(guó)外關(guān)于構(gòu)建和諧征納關(guān)系方的經(jīng)驗(yàn)。主要是從四個(gè)方面提出了聊城市國(guó)稅構(gòu)建和諧稅收征納關(guān)系的建議。
[Abstract]:Tax is a special distribution relationship formed by the government in order to meet the public needs, by virtue of its public power, it participates in the distribution of national income according to law, and compulsorily obtains the financial income. Supporting the operation of various government departments, taxation plays an important role in the normal operation of a country. The harmony of the levy and payment relationship also affects the tax collection, and then affects the operation of the government. That is, the relationship between the taxpayer and the tax department in the process of collecting and collecting. In a deep sense, the relationship between the tax payer and the state also includes the taxpayer and the state. It is the most direct relationship between taxpayers and tax authorities. It is not only an economic relationship, but also a social and legal relationship. It emphasizes the relationship between rights and obligations, and taxpayers are free of charge. Forced one-way transfer of property rights. In today's society, due to too many factors of disharmony, the problem of the relationship between levy and payment is not too harmonious. What we are pursuing is a harmonious tax-collection relationship. A harmonious tax-levying relationship is conducive to improving the efficiency of tax collection and administration, effectively reducing tax costs, constructing and perfecting the tax collection and collection management system, thereby enhancing the country's macro-control. To increase the financial revenue of the state, to promote the sound and rapid development of the country's social economy, and to facilitate the tax authorities to administer according to law in the course of tax enforcement, and to correctly handle and resolve the contradictions encountered in the collection and collection of tax revenue. To enhance the service consciousness of tax authorities, to improve the satisfaction of taxpayers and the degree of tax compliance, to better safeguard the legitimate rights and interests of taxpayers, and to promote the process of administering the country according to law. However, due to the rapid development of social economy, The contradiction of tax collection and payment has become increasingly prominent, especially the contradiction between the administrative intervention of the government and the specific administrative behavior of the tax authorities. The contradiction between the tax cost input and the low tax efficiency is increasing. These contradictions make the relationship between tax collection and collection increasingly tense. To explore the reasons, there are the reasons for the rapid development of society and the lag of the law, the tax system, the process of collection and management. The reasons why the means are not perfect include the environment, system, idea and so on of tax collection, and there are internal and external reasons. Therefore, we must correctly look at the contradiction between the relationship of levy and payment, and find out the countermeasures to construct the harmonious relationship between levy and payment. In order to promote the process of harmonious tax collection and payment relationship, our country's tax revenue is collected by two departments, the State tax and the local tax. The types of taxes collected are different, and after the operation is changed and increased, Most of the taxes are collected by the state tax. This paper mainly studies the related contents of the construction of the harmonious tax collection and collection relationship in Liaocheng city, the concept of the harmonious tax collection and payment relationship and the new public management theory. The theory of social contract is analyzed and sorted out. Based on the current situation of the relationship between state tax collection and collection in Liaocheng City, This paper expounds the problems and causes of the relationship between taxation and collection of state tax in Liaocheng city, evaluates and draws lessons from the experience of foreign countries in constructing harmonious taxation relations. It mainly puts forward the construction of harmonious taxation in Liaocheng state tax from four aspects. Suggestions on the relationship between collection and collection.
【學(xué)位授予單位】：新疆大學(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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