本文選題：信息管稅　切入點：社會綜合治稅　出處：《山東財經大學》2015年碩士論文　論文類型：學位論文

【摘要】：當今社會信息技術飛速發(fā)展,信息化程度不斷提高。稅收征管中的信息化因素也越來越多。在信息管稅背景下研究社會綜合治稅的相關問題,就是要把社會綜合治稅管理放在特定的信息化的大背景下,在社會綜合治稅過程中采用現(xiàn)代信息手段,以對涉稅信息的搜集、分析、利用為主線,使稅收業(yè)務與信息技術有機結合,形成新的社會綜合治稅體系,以此來解決稅收征管中的信息不對稱問題,使稅法遵從度和稅款征收率得到提高。通過對這一背景下的社會綜合治稅的相關因素進行研究,分析信息管稅對社會綜合治稅的影響和可能出現(xiàn)的問題,同時參考借鑒國內外的文獻和理論,結合實際問題進行分析,以期尋找到解決問題的方法,并提出一系列方案,解決實際問題。通過信息管稅來研究社會綜合治稅,一方面可以彌補現(xiàn)行征管體系的缺陷和不足,提高稅收征管質效,另一方面社會綜合治稅得到有效的信息技術支撐,可以更大限度地發(fā)揮其社會效應,有利于維護正常的稅收秩序,最終實現(xiàn)由社會綜合治稅向公民自覺納稅的轉變。通過對這個論題的分析研究,對解決日益復雜的稅收征管環(huán)境與相對落后的征管手段之間的矛盾,以及信息管稅快速發(fā)展與社會綜合治稅信息化水平相對落后的矛盾十分重要,為解決目前社會綜合治稅存在的問題進行了積極的探索。全文共分為五個部分。第一部分就基于信息管稅的社會綜合治稅的研究背景和研究意義進行了相關闡述,對國內外研究情況進行了文獻綜述,并對本文的研究思路和方法進行了說明。第二部分對于信息管稅和社會綜合治稅的概念及相關理論進行了闡述,并借鑒美國和澳大利亞在基于信息化條件下的稅收征管及社會綜合治稅的好的做法。第三部分結合當前信息管稅和社會綜合治稅的現(xiàn)實情況,分析二者的發(fā)展現(xiàn)狀和已經取得的成效。第四部分,進一步深入分析目前社會綜合治稅存在的問題及信息管稅對其效率的影響。第五部分結合前文的分析闡述,提出信息管稅條件下完善社會綜合治稅對策建議。
[Abstract]:Nowadays, with the rapid development of information technology, the degree of informatization is increasing. There are more and more information factors in tax collection and management. That is, we should put the social comprehensive tax administration under the background of specific informationization, adopt modern information means in the process of social comprehensive tax administration, and take the collection, analysis and utilization of tax-related information as the main line. By organically combining tax business with information technology, a new social comprehensive tax management system is formed to solve the problem of information asymmetry in tax collection and management. The degree of compliance of tax law and the rate of tax collection have been improved. Through the research on the relevant factors of social comprehensive tax administration under this background, the paper analyzes the influence of information management tax on social comprehensive tax administration and the possible problems. At the same time, referring to the literature and theory at home and abroad and combining with the practical problems, the author analyzes the problems in order to find a solution to the problems, and puts forward a series of schemes to solve the practical problems. On the one hand, it can make up for the shortcomings and deficiencies of the current collection and management system, and improve the quality of tax collection and management. On the other hand, the comprehensive management of taxes in society can be effectively supported by information technology and can play a greater role in its social effects. It is conducive to maintaining normal tax order and finally realizing the transition from comprehensive tax administration by society to voluntary taxation by citizens. Through the analysis and study of this topic, It is very important to solve the contradiction between the increasingly complex tax collection and management environment and the relatively backward means of collection and management, and the contradiction between the rapid development of information management and the relatively backward level of social comprehensive tax management information. The thesis is divided into five parts. The first part is related to the research background and significance of the social comprehensive tax administration based on information management. In the second part, the concepts and related theories of information management and social tax management are expounded. And draw lessons from the good practices of the United States and Australia in tax collection and management under the condition of information technology and social integration. Part three combines the current situation of information management and social comprehensive tax administration. Part 4th, further analysis of the problems existing in social comprehensive tax management and the impact of information management tax on its efficiency. Part 5th, combined with the previous analysis and elaboration, The paper puts forward some suggestions on how to improve the social comprehensive tax management under the condition of information management and taxation.
【學位授予單位】：山東財經大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F812.42

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本文編號：1610271