本文選題：現(xiàn)代稅收 + 征收管理綜��； 參考：《揚州大學(xué)》2014年碩士論文

【摘要】：根據(jù)國家稅務(wù)總局《“十二五”時期稅收發(fā)展規(guī)劃綱要》、《江蘇省國民經(jīng)濟(jì)和社會發(fā)展第十二個五年規(guī)劃綱要》和《江蘇省國家稅務(wù)局“十二五”發(fā)展規(guī)劃實施綱要》等文件精神,江蘇省國稅系統(tǒng)制定了《江蘇省國家稅務(wù)局現(xiàn)代稅收管理綜合改革試驗區(qū)(以下簡稱“綜合試驗區(qū)”)》建設(shè)方案,提出江蘇省國稅系統(tǒng)要實現(xiàn)更寬領(lǐng)域、更高層次的稅收管理專業(yè)化,有條件的地區(qū)要率先實現(xiàn)稅收管理的基本現(xiàn)代化,為2020年全省國稅系統(tǒng)率先實現(xiàn)稅收管理基本現(xiàn)代化奠定基礎(chǔ)。同時,確定南京、南通市國稅局為全省國稅系統(tǒng)首批現(xiàn)代稅收管理綜合改革試驗區(qū)。論文基于上述背景開展南通國稅現(xiàn)代稅收管理改革問題研究。研究針對試驗區(qū)改革實踐中的征管機構(gòu)設(shè)置、稅收運行機制、流程等方面進(jìn)行分析,對試驗區(qū)所實施的改革方案進(jìn)行評估,并考察改革中存在的問題,提出相應(yīng)的政策優(yōu)化建議,進(jìn)而為探索江蘇現(xiàn)代稅收管理改革提供理論與實踐指導(dǎo)。 論文圍繞何為“現(xiàn)代稅收管理”、“如何實現(xiàn)現(xiàn)代稅收管理”,對現(xiàn)代稅收管理等有關(guān)概念進(jìn)行界定,并闡述了相關(guān)理論；在對南通國稅現(xiàn)代稅收管理改革內(nèi)容進(jìn)行了歸納分析的基礎(chǔ)上,對現(xiàn)代稅收管理改革的歷程進(jìn)行了回顧,并對其改革成效進(jìn)行了總結(jié)；分析了當(dāng)前南通現(xiàn)代稅收綜合管理改革存在的如稅務(wù)技術(shù)特別是信息技術(shù)、納稅服務(wù)能力和水平、稅源專業(yè)化管理水平、稅收法制水平、稅務(wù)人力資源管理不能適應(yīng)現(xiàn)代稅收管理的要求及稅務(wù)稽查在現(xiàn)代稅收管理中的威懾作用不夠等方面問題；借鑒國內(nèi)外現(xiàn)代稅收管理有益經(jīng)驗與啟示,提出了進(jìn)一步深化綜合改革試驗區(qū)改革發(fā)展的對策建議,即構(gòu)建以現(xiàn)代信息技術(shù)為支撐的技術(shù)保障體系、以納稅人為中心的現(xiàn)代納稅服務(wù)體系、以風(fēng)險管理為導(dǎo)向的現(xiàn)代稅收征管體系、適應(yīng)現(xiàn)代稅收管理的稽查模式、以依法行政為核心的現(xiàn)代稅收法制體系、適應(yīng)現(xiàn)代稅收管理的人力資源保障體系等。
[Abstract]:According to the outline of tax Development Planning for the Twelfth Five-Year Plan of the State Administration of Taxation, the Twelfth Five-year Plan for the National Economic and Social Development of Jiangsu Province and the implementation Program for the 12th Five-Year Plan of the State Taxation Bureau of Jiangsu ProvinceWait for the spirit of the document,The State tax system of Jiangsu Province has formulated the "Comprehensive Reform Experimental area of Modern tax Administration of the State Taxation Bureau of Jiangsu Province (hereinafter referred to as" the Comprehensive Experimental area "), and has proposed that the State tax system of Jiangsu Province should realize a wider range of areas.In order to realize the basic modernization of tax administration in the region with conditions, it is necessary to lay the foundation for the basic modernization of tax administration in the whole province in 2020.At the same time, the National Taxation Bureau of Nanjing and Nantong City is selected as the first batch of modern tax management comprehensive reform experimental area of the whole province's national tax system.Based on the above background, the paper carries out the research on the reform of Nantong state tax management.This paper analyzes the establishment of tax collection and management institutions, the operating mechanism of tax revenue, and the process in the practice of reform in the experimental area, evaluates the reform scheme implemented in the experimental area, and examines the problems existing in the reform.The corresponding policy optimization suggestions are put forward to provide theoretical and practical guidance for exploring the reform of modern taxation management in Jiangsu Province.The paper defines the related concepts of modern tax administration, such as "modern tax administration" and "how to realize modern tax administration", and expounds the relevant theories.On the basis of summing up and analyzing the content of modern tax management reform in Nantong, this paper reviews the course of modern tax management reform and summarizes its reform effect.This paper analyzes the existing modern tax management reform in Nantong, such as tax technology, especially information technology, tax service ability and level, tax source specialized management level, tax legal system level.Tax human resource management can not adapt to the requirements of modern tax management and tax inspection in the modern tax management of the deterrent role is not enough, draw lessons from domestic and foreign modern tax management beneficial experience and inspiration,The countermeasures and suggestions for further deepening the reform and development of the comprehensive reform experimental area are put forward, that is, the construction of a technical security system supported by modern information technology and a modern tax payment service system with taxpayers as the center.The modern tax collection and management system, which is guided by risk management, adapts to the inspection mode of modern tax administration, the modern tax legal system with the core of administration by law, and the human resource security system of modern tax management.
【學(xué)位授予單位】：揚州大學(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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本文編號：1736110