本文選題：稅收征管　切入點(diǎn)：征收率　出處：《河北大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著社會主義市場經(jīng)濟(jì)的建立與完善，我國各項(xiàng)稅收制度也得到了相繼完善，稅收收入保持持續(xù)增長，稅收征管的加強(qiáng)是實(shí)現(xiàn)稅收增長中的一個重要因素。作為在稅收征管執(zhí)行工作前沿的稅務(wù)基層，在我國的財(cái)政及經(jīng)濟(jì)領(lǐng)域也發(fā)揮著越來越重要的作用。在此背景環(huán)境下，蠡縣的稅收征管工作也取得了長足的進(jìn)展，各部門不斷強(qiáng)化征收措施，齊心協(xié)力，狠抓落實(shí)，扭轉(zhuǎn)了治污等因素導(dǎo)致的稅收收入下滑局面，使該縣稅收工作取得了新的進(jìn)展，稅收工作逐年呈現(xiàn)增長勢頭。然而目前蠡縣基層稅務(wù)部門在稅收征管方面還存在許多薄弱環(huán)節(jié),征管效率還很低下,服務(wù)意識還有待提高，稅款流失問題依然存在,基層的稅款完整入庫受到一定限制，其組織財(cái)政收入的職能還未發(fā)揮到位，征收潛力還很大。因此，推行專業(yè)化管理，探索蠡縣的稅收征管專業(yè)化新模式，優(yōu)化與完善蠡縣基層稅收征管制度的研究對于當(dāng)?shù)亟?jīng)濟(jì)發(fā)展具有著很大的理論意義和現(xiàn)實(shí)意義。 在社會經(jīng)濟(jì)制度逐漸規(guī)范、社會經(jīng)濟(jì)水平穩(wěn)步增長的今天，稅收征管工作在整個社會發(fā)展中發(fā)揮著舉足輕重的作用。蠡縣的稅收征管工作經(jīng)過一個階段的探索后，逐步克服了排污、治污等因素造成的影響，取得了一定的成績，但是也存在著許多問題。本文通過深入分析當(dāng)前形勢，，在相關(guān)的理論界對基層稅收征管水平研究形成的理論基礎(chǔ)上，博采眾家，取長補(bǔ)短，借鑒國內(nèi)國外的先進(jìn)管理經(jīng)驗(yàn)，對蠡縣基層征管機(jī)制的優(yōu)化與完善進(jìn)行研究，提出了提升蠡縣基層稅收水平的一些對策建議：進(jìn)一步完善稅收征管制度，促進(jìn)地方經(jīng)濟(jì)的發(fā)展；加強(qiáng)稅源監(jiān)控，通過加大對地方經(jīng)濟(jì)的分析、加大稽查力度等具體措施，發(fā)掘稅源，查找漏洞，做到真正的“應(yīng)收盡收”；將信息化技術(shù)更好的應(yīng)用于稅收征管工作中，提高征收效率；注重對稅務(wù)部門的軟環(huán)境建設(shè)，提高蠡縣稅收管理人員專業(yè)水平，建立完善的考核機(jī)制；牢固樹立以人為本的服務(wù)意識和理念，進(jìn)一步規(guī)范、優(yōu)化基層納稅執(zhí)法手段，實(shí)現(xiàn)文明執(zhí)法、高效執(zhí)法，建設(shè)稅收穩(wěn)、效益高、服務(wù)好的文明基層單位。
[Abstract]:With the establishment and perfection of the socialist market economy, the tax system of our country has been improved, the tax revenue to maintain sustained growth, strengthening of tax administration is an important factor to realize tax growth. As in the tax base layer of tax collection and administration implementation work front, also play an increasingly important role in the financial and the economy of our country. In this background, Lixian County's tax administration work has made considerable progress, the various departments continue to strengthen measures, efforts to implement the plan, reversing the pollution factors such as tax revenues lead to decline in the situation, the county tax work has made new progress, tax increases year by year however, at present in Lixian County. The grass-roots tax departments in the tax collection and management still exist many weak links, the collection efficiency is still very low, service consciousness remains to be improved, the loss of tax. Problems still exist, the tax base complete storage are subject to certain restrictions, the financial revenue function has not played in place, impose great potential. Therefore, the implementation of professional management, explore the new mode of professional tax collection in Lixian County, the study and improvement of Lixian County basic taxation system optimization has a great theoretical and practical the significance for the development of local economy.
In the social and economic system gradually standardized, the level of social economy steady growth today, the work of tax collection plays an important role in the development of the whole society in Lixian County. The work of tax collection after a period of exploration, gradually overcome the influence caused sewage, pollution and other factors, and achieved certain results, but there are also a lot of problems. Through in-depth analysis of the current situation, theoretical basis of the theory of the relevant research on tax collection and management level base on the formation of the home side, learn from each other, learn from the advanced experience of domestic and foreign management, optimization of Lixian County grassroots collection mechanisms research and improvement, and puts forward some suggestions to improve the grass-roots tax in Lixian County level: to further improve the tax collection system, promote local economic development; strengthen the monitoring of tax sources, through more analysis on the local economy, increase the inspection 鍔涘害絳夊叿浣撴帾鏂

本文編號：1602820