本文選題：稅收征管 + 中小企業(yè)　； 參考：《湘潭大學(xué)》2014年碩士論文

【摘要】：稅收征管是稅務(wù)工作的重要環(huán)節(jié)，是保證國家稅收收入的重要手段。十八屆三中全會在論及完善稅收制度改革時，便指出要“完善國稅、地稅征管體制”。因而，，為適應(yīng)我國社會主義市場經(jīng)濟(jì)的發(fā)展，推動稅收制度的全面改革，就有必要優(yōu)化稅收征管體制，不斷提高稅收征管水平。中小企業(yè)稅收征管作為稅收征管的重要組成部分，也應(yīng)盡快納入稅收制度改革的改革序列。因而，對中小企業(yè)稅收征管存在的問題及其問題產(chǎn)生的原因進(jìn)行分析，并結(jié)合具體問題提出相應(yīng)的解決對策，便對推動中小企業(yè)稅收征管乃至整個稅收制度改革具有一定的理論和現(xiàn)實意義。 本文首先介紹了研究的背景和意義，第二部分對稅收征管的理論進(jìn)行了分析，其中包括稅收征管的概念界定以及中小企業(yè)發(fā)展相關(guān)的稅收政策，第三部分介紹了三門縣中小企業(yè)發(fā)展中稅收征管存在的問題及其原因，其中包括三門縣中小企業(yè)發(fā)展中稅收征管的取得的成績、存在的主要問題以及存在問題的原因分析；第四部分詳細(xì)闡述三門縣中小企業(yè)相關(guān)稅收征管的優(yōu)化對策，其中包括三門縣中小企業(yè)相關(guān)稅收征管的理念建設(shè)、制度建設(shè)以及征管機(jī)制建設(shè)。 本文的創(chuàng)新之處在于介紹了稅收征管的感念之后以三門縣為例，介紹了三門縣的稅收政策，介紹了稅收征管的優(yōu)點以及我國稅收征管的不足，指出了三門縣稅收征管的實施狀況后提出了意見。最重要的是本文以實際例子分析了稅收征管工作。
[Abstract]:Tax collection and management is an important part of tax work and an important means to ensure national tax revenue.When the third Plenary session of the 18th CPC Central Committee discussed the reform of the tax system, it pointed out that it was necessary to "perfect the system of state tax and local tax collection and management".Therefore, in order to adapt to the development of our socialist market economy and promote the overall reform of the tax system, it is necessary to optimize the tax collection and management system and constantly improve the level of tax collection and management.As an important part of tax collection and management, small and medium-sized enterprises should be brought into the reform sequence of tax system as soon as possible.Therefore, the problems existing in the tax collection and management of small and medium-sized enterprises and the causes of the problems are analyzed, and the corresponding solutions are put forward according to the specific problems.It has certain theoretical and practical significance to promote the tax collection and management of SMEs and even the reform of the whole tax system.This paper first introduces the background and significance of the research. The second part analyzes the theory of tax collection and management, including the definition of the concept of tax collection and management and the development of small and medium-sized enterprises related to tax policies.The third part introduces the problems and causes of tax collection and management in the development of small and medium-sized enterprises in Sanmen County, including the achievements of tax collection and management in the development of small and medium-sized enterprises in Sanmen County, the main problems and the reasons for the problems.The fourth part elaborates the optimization countermeasures of the related tax collection and management in Sanmen County, including the construction of the concept, the system construction and the construction of the mechanism of the collection and management of the small and medium-sized enterprises in Sanmen County.The innovation of this paper lies in introducing the feeling of tax collection and management, taking Sanmen County as an example, introducing the tax policy of Sanmen County, introducing the advantages of tax collection and management and the deficiency of tax collection and management in our country.This paper points out the implementation of tax collection and management in Sanmen County and puts forward some suggestions.The most important thing is that this paper analyzes the tax collection and management with practical examples.
【學(xué)位授予單位】：湘潭大學(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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