本文選題：稅收征管　切入點(diǎn)：業(yè)務(wù)流程　出處：《福州大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：縱觀中國的稅收征管業(yè)務(wù)流程,具有其自身的特色與不足,并逐漸形成規(guī)范化、現(xiàn)代化的發(fā)展現(xiàn)狀。稅收征管是整個(gè)稅務(wù)工作的前沿陣地和關(guān)鍵環(huán)節(jié),稅收征管質(zhì)量是反映一定時(shí)期內(nèi)稅務(wù)機(jī)關(guān)征管工作水平和效率高低的重要尺度,如何提高稅收征管質(zhì)量是每一級(jí)稅務(wù)機(jī)關(guān)都面臨的重大問題。稅務(wù)部門作為政府的重要組成機(jī)構(gòu),擔(dān)負(fù)著為國家籌集財(cái)政收入的重要職能。隨著現(xiàn)代信息技術(shù)在稅收征管領(lǐng)域的應(yīng)用逐步成熟,對(duì)改變傳統(tǒng)的稅收征管體制提出了現(xiàn)實(shí)的需求。流程再造理論以其先進(jìn)的管理思想和方法為稅收征管流程再造提供了理論依據(jù)和科學(xué)指南。本文從這個(gè)方向入手,建立在流程再造理論的基礎(chǔ)之上,從歷史的征稅模式演變到今天比較成熟的流程狀況,試圖探尋其中的各種問題。首先,傳統(tǒng)的集中征稅管理模式可能會(huì)引發(fā)對(duì)稅源監(jiān)管力不從心；第二,注意力集中在征稅、管理和審查方面會(huì)導(dǎo)致機(jī)關(guān)行政效率的低下；第三,要充分利用計(jì)算機(jī)的高效性能；第四,納稅人申報(bào)稅收的自主性應(yīng)該充分得到重視；第五,如何進(jìn)一步體現(xiàn)稽查的重要性。從這些主要問題入手,充分運(yùn)用理論知識(shí),結(jié)合國外的先進(jìn)模式和實(shí)踐經(jīng)驗(yàn),提取適用于我國稅收征管的部分,進(jìn)行調(diào)整和改造,使之能夠充分適應(yīng)中國社會(huì)主義市場(chǎng)經(jīng)濟(jì)的現(xiàn)狀。針對(duì)目前我國的稅收征管業(yè)務(wù)流程基本情況并借鑒國內(nèi)外相關(guān)理論和實(shí)踐經(jīng)驗(yàn),本文選取X市國稅局作為研究對(duì)象,主要采用了辯證分析法和比較分析法,深入分析x市國稅局稅收征管中存在的問題和成因,從理論和實(shí)踐兩方面論證流程再造是深化稅收征管改革的理性選擇；充分借鑒國內(nèi)外實(shí)施稅務(wù)流程再造的成功經(jīng)驗(yàn),明確了稅收征管流程再造的重要思路,研究其進(jìn)行稅收征管的流程情況,找出問題并進(jìn)一步分析原因。本文主要從征收環(huán)節(jié)、稽查環(huán)節(jié)、信息化、考察及監(jiān)督、稅務(wù)代理等方面設(shè)計(jì)出新的稅收征管業(yè)務(wù)流程。
[Abstract]:Throughout China's tax collection and management business process, it has its own characteristics and shortcomings, and gradually formed a standardized, modern development situation. Tax collection and management is the front position and key link of the whole tax work. The quality of tax collection and administration is an important measure to reflect the level and efficiency of tax collection and management in a certain period of time. How to improve the quality of tax collection and management is a major problem for each level of tax authorities. As an important component of the government, the tax department, With the application of modern information technology in the field of tax collection and management, This paper puts forward the realistic demand for changing the traditional tax collection and management system. The theory of process reengineering provides the theoretical basis and scientific guide for the process reengineering of tax collection and management with its advanced management ideas and methods. Based on the theory of process reengineering, from the historical taxation model to the more mature process conditions today, try to explore the various problems. The traditional mode of centralized taxation management may lead to inadequate supervision of tax sources; second, focusing on taxation, management and examination will lead to low administrative efficiency of the organs; third, making full use of the efficient performance of computers; In 4th, the autonomy of taxpayers to declare tax should be fully valued; 5th, how to further reflect the importance of audit. From these main issues, fully use theoretical knowledge, combined with foreign advanced models and practical experience, To extract the parts applicable to tax collection and administration in China, to adjust and transform them, In view of the basic situation of tax collection and management business process of our country at present and drawing on the relevant theory and practical experience at home and abroad, this paper selects X City State Revenue Bureau as the research object. This paper mainly adopts dialectical analysis and comparative analysis, deeply analyzes the problems and causes in tax collection and management of X City's Internal Revenue Bureau, and proves that process reengineering is the rational choice to deepen the reform of tax collection and management from two aspects of theory and practice. Drawing on the successful experience of implementing tax process reengineering at home and abroad, this paper clarifies the important thinking of tax collection and management process reengineering, studies the process of tax collection and management, finds out the problems and further analyzes the reasons. Audit, information, inspection and supervision, tax agents and other aspects of the design of new tax collection and management business process.
【學(xué)位授予單位】：福州大學(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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