本文選題：地方稅收　切入點：稅源管理　出處：《吉林大學》2014年碩士論文

【摘要】：稅收是國家財政收入的主要來源，是政府行使公權力的物質保障，稅源管理則是整個稅收工作的核心和關鍵。隨著國內各項改革不斷推進和經濟形勢高速發(fā)展，傳統(tǒng)的稅源管理模式已經不適應新時期下稅收征管的要求，實施專業(yè)化管理的呼聲越來越高，但由于缺乏成熟的理論支撐和成功的實踐經驗，我國稅務系統(tǒng)的專業(yè)化管理改革仍處在探索階段，不但成熟的理論體系有所欠缺，在實踐方面，各個試點的單位也正處在摸索階段，都在積極探索適應我國國情、符合實際管理需要的稅源專業(yè)管理模式。本文將廣州市地稅系統(tǒng)作為研究對象，采用文獻研究法、實例分析法和實地調查法等研究方法，在綜合國內外有關文獻資料，從公共管理學、稅收學的角度，首先對稅源專業(yè)化管理的內涵定義做出闡述，指出了實施專業(yè)化管理的重要性，然后立足于廣州地稅系統(tǒng)的稅源專業(yè)化管理現(xiàn)狀、取得成效進行綜合分析，發(fā)現(xiàn)其在分類標準、機構設置、信息技術利用、社會綜合治稅、風險監(jiān)控以及隊伍建設方面所存在問題，并對形成這些問題的成因進行剖析，結合實際，，提出了完善稅源專業(yè)化管理的具體對策，包括建立科學的分類標準、調整優(yōu)化機構設置和人員職責、深化利用計算機新型技術加快信息化建設、構建多部門綜合治稅協(xié)作機制、完善風險應對和監(jiān)控和加強績效考核提高人員素質等對策，為進一步深化稅源專業(yè)化管理提供理論支持和決策參考。
[Abstract]:The tax revenue is the main source of the national financial revenue and the material guarantee for the government to exercise the public power. The management of the tax source is the core and key of the whole tax collection work.With the continuous promotion of domestic reforms and the rapid development of the economic situation, the traditional mode of tax source management has been unable to meet the requirements of tax collection and management in the new period, and the voice of implementing specialized management has become more and more high.However, due to the lack of mature theoretical support and successful practical experience, the specialized management reform of our tax system is still in the exploratory stage.The experimental units are also in the groping stage, they are actively exploring the professional management mode of tax sources which can adapt to the situation of our country and meet the needs of the actual management.This paper takes the local tax system of Guangzhou as the research object, adopts the literature research method, the case analysis method and the field investigation method, synthesizes the domestic and foreign related literature data, from the public management science, the tax science angle,First of all, the definition of tax source specialization management is expounded, and the importance of implementing specialized management is pointed out. Then, based on the current situation of tax source specialization management in Guangzhou local tax system, this paper makes a comprehensive analysis of the results, and finds out that it is in the classification standard.The problems existing in organization setup, information technology utilization, social comprehensive tax control, risk monitoring and team building are analyzed, and the causes of these problems are analyzed, combined with the actual situation, the specific countermeasures to improve the specialized management of tax sources are put forward.Including the establishment of scientific classification standards, the adjustment and optimization of institutional settings and personnel responsibilities, the deepening of the use of new computer technology to speed up the construction of information, and the establishment of a multi-sector comprehensive tax management cooperation mechanism.The countermeasures of perfecting risk response and monitoring and strengthening performance appraisal and improving personnel quality provide theoretical support and decision reference for further deepening the specialized management of tax sources.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

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本文編號：1726887