本文選題：個人所得稅　切入點：保定市南市區(qū)　出處：《河北大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來，保定市南市區(qū)個人所得稅收入增長較快，已成為南市區(qū)稅收收入的重要來源，這與個人所得征管工作質(zhì)量提高密不可分。但在經(jīng)濟快速發(fā)展，人們收入水平不斷提高的背景下，個人所得稅的征管工作并沒有同步推進，其調(diào)節(jié)收入分配的功能沒有較好發(fā)揮，漏洞的存在導(dǎo)致稅源流失現(xiàn)象較為明顯。面對這一課題，深入研究當(dāng)前南市區(qū)個人所得稅征管中存在問題、分析存在問題原因并結(jié)合征管實踐提出相應(yīng)的對策建議具有重要現(xiàn)實意義。 因此，根據(jù)南市區(qū)個人所得稅征管現(xiàn)狀，首先討論了存在的問題，指出了制度落實不到位、征管力量薄弱、監(jiān)控難度大等幾方面問題。之后，又對存在問題的原因進行了探討，主要包括征管手段落后、征管信息化建設(shè)水平低、稅務(wù)稽查監(jiān)督力度弱、納稅服務(wù)體系不完善、稅務(wù)人員綜合能力不高、納稅人稅法遵從度較低等幾方面。最后，有針對性的提出了相應(yīng)的對策建議：要密切部門配合、提高信息化管理水平，加強稅務(wù)系統(tǒng)內(nèi)部及與其他相關(guān)系統(tǒng)的信息交流；要健全控管機制、加強對高收入者監(jiān)控，做好摸底調(diào)查，，開展專項檢查和評估；要強化代扣代繳、實行稅源源泉控制，規(guī)范代扣代繳手續(xù)制度，建立健全扣繳義務(wù)人檔案；要發(fā)揮稽查職能、加強稅務(wù)稽查管理，樹立稽查理念，提升稽查執(zhí)法水平，改進稽查工作作風(fēng)；要培養(yǎng)稅務(wù)人才、提高稅收征管效率，使稅務(wù)人員既要監(jiān)督納稅人，更要服務(wù)于納稅人；要優(yōu)化稅收環(huán)境、提高納稅服務(wù)質(zhì)量，進一步提升行政服務(wù)效能，為推動南市區(qū)經(jīng)濟發(fā)展做出應(yīng)有的貢獻。
[Abstract]:In recent years, the income of personal income tax in Nancheng District of Baoding City has been increasing rapidly, which has become an important source of tax revenue in Nancheng District, which is closely related to the improvement of the quality of personal income collection and management. Under the background of increasing people's income level, the collection and management of personal income tax has not been promoted simultaneously, its function of regulating income distribution has not been brought into play, and the existence of loopholes has led to the phenomenon of tax source loss. It is of great practical significance to deeply study the existing problems in the collection and management of personal income tax in Nancheng District, analyze the causes of the problems and put forward corresponding countermeasures and suggestions combined with the practice of collection and management. Therefore, according to the current situation of personal income tax collection and management in Nancheng District, this paper first discusses the existing problems, points out that the implementation of the system is not in place, the power of collection and management is weak, the monitoring is difficult, and so on. The reasons for the problems are also discussed, including the backward means of collection and management, the low level of information construction, the weak supervision of tax inspection, the imperfect tax service system, and the low comprehensive ability of tax personnel. Finally, it puts forward the corresponding countermeasures and suggestions: to closely cooperate with the departments, improve the level of information management, strengthen the internal tax system and other related systems of information exchange; It is necessary to improve the mechanism of control and management, strengthen the monitoring of high income earners, make a thorough investigation, carry out special inspection and evaluation, strengthen withholding, control the source of tax, standardize the system of withholding formalities, and establish and improve withholding agent files. It is necessary to give full play to the audit function, strengthen the management of tax inspection, establish the audit concept, improve the level of audit law enforcement, improve the style of auditing work, train tax talents, improve the efficiency of tax collection and management, and enable tax personnel to supervise taxpayers, We should optimize the tax environment, improve the quality of tax service, further enhance the efficiency of administrative services, and make due contributions to the economic development of the southern urban area.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

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