本文選題：稅收質(zhì)量 + 經(jīng)濟(jì)發(fā)展��； 參考：《華僑大學(xué)》2017年碩士論文

【摘要】：隨著改革開放進(jìn)40年的發(fā)展,泉州經(jīng)濟(jì)整體經(jīng)濟(jì)增長態(tài)勢良好,已經(jīng)進(jìn)入了重要戰(zhàn)略機(jī)遇時期,涌現(xiàn)出了各種新的經(jīng)濟(jì)社會矛盾問題。新形勢下的經(jīng)濟(jì)發(fā)展模式需要改善經(jīng)濟(jì)發(fā)展環(huán)境,也需要為泉州找到新的經(jīng)濟(jì)增長點(diǎn),在經(jīng)濟(jì)結(jié)構(gòu)實現(xiàn)對稱態(tài)的基礎(chǔ)上,保障泉州經(jīng)濟(jì)的可持續(xù)發(fā)展。但是長期以來,泉州市缺乏對本地稅收質(zhì)量的全面、客觀評價。在目前全球的技術(shù)革新來看,大數(shù)據(jù)云計算等技術(shù)被廣泛應(yīng)用。我國的稅收管理模式也將改變過去計劃管理的模式,向質(zhì)量管理轉(zhuǎn)變,為實現(xiàn)稅收更加持續(xù)穩(wěn)定的增長,建立一套科學(xué)全面、適應(yīng)當(dāng)代經(jīng)濟(jì)環(huán)境的稅收質(zhì)量評價體系對經(jīng)濟(jì)發(fā)展大有益處。原來對于稅收的管理更傾向于計劃性的,追求“量”的增加,而現(xiàn)在對稅收管理的應(yīng)趨向于看著“質(zhì)”的提高,其內(nèi)涵不僅要求稅收總額量的增加,更側(cè)重稅收規(guī)模和結(jié)構(gòu)的優(yōu)化,是否與現(xiàn)行稅制下泉州經(jīng)濟(jì)產(chǎn)業(yè)發(fā)展?fàn)顩r的理論收入的相互協(xié)調(diào)程度,以及未來稅收收入的發(fā)展?jié)摿Φ葍?nèi)容。本文通過文獻(xiàn)資料、數(shù)據(jù)整理,探討國內(nèi)外經(jīng)濟(jì)學(xué)、稅收財政學(xué)、統(tǒng)計學(xué)的共識與理念,研究國內(nèi)外關(guān)于稅收質(zhì)量評價研究的理論知識,結(jié)合泉州市經(jīng)濟(jì)現(xiàn)狀和產(chǎn)業(yè)結(jié)構(gòu),嘗試探索構(gòu)建一套泉州市稅收質(zhì)量評價評價體系,比較分析評價近年來泉州市不同地區(qū)的稅收質(zhì)量。通過泉州稅收質(zhì)量體系評價近三年泉州稅收質(zhì)量的變動趨勢,發(fā)現(xiàn)泉州市整體稅收質(zhì)量呈現(xiàn)下滑趨勢,稅收前景不容樂觀。存在宏觀上稅收征收管理機(jī)制的相對弱化,主體稅種的要素涵蓋范圍和調(diào)節(jié)能力不足,宏觀稅收負(fù)未能反映實際稅負(fù),地方級稅收不足,稅收效率難以適應(yīng)經(jīng)濟(jì)發(fā)展需要等問題;微觀上存在企業(yè)財務(wù)數(shù)據(jù)不實,稅務(wù)部門主觀努力不夠等問題。結(jié)合泉州經(jīng)濟(jì)現(xiàn)狀,提出可促進(jìn)泉州市稅收質(zhì)量提升的政策建議。
[Abstract]:With the development of reform and opening up for 40 years, Quanzhou has entered an important strategic opportunity period, and various new economic and social contradictions have emerged. The mode of economic development under the new situation needs to improve the environment of economic development and to find a new economic growth point for Quanzhou so as to ensure the sustainable development of Quanzhou economy on the basis of realizing symmetry of economic structure. But for a long time, Quanzhou lacks comprehensive and objective evaluation of local tax quality. In the current global technological innovation, big data cloud computing and other technologies are widely used. The mode of tax administration in China will also change the mode of planning management in the past, change to quality management, and establish a set of scientific and comprehensive measures to achieve more sustained and stable tax revenue growth. The tax quality evaluation system adapted to the contemporary economic environment is of great benefit to economic development. Originally, the management of tax is more inclined to plan, pursue the increase of "quantity", but now the management of tax should tend to look at the improvement of "quality", its connotation not only requires the increase of the total amount of tax revenue, More emphasis is placed on the optimization of the scale and structure of tax, the degree of coordination with the theoretical income of Quanzhou's economic and industrial development under the current tax system, and the development potential of future tax revenue, etc. This paper discusses the consensus and concept of economics, tax finance and statistics at home and abroad, studies the theoretical knowledge of tax quality evaluation at home and abroad, and combines the current economic situation and industrial structure of Quanzhou City. This paper attempts to explore and construct a set of evaluation system of tax quality in Quanzhou, and to compare and evaluate the tax quality in different areas of Quanzhou in recent years. Through the evaluation of Quanzhou tax quality system in the past three years, it is found that the overall tax quality of Quanzhou is declining, and the tax prospect is not optimistic. There is a relative weakening of the tax collection and management mechanism in the macro level, the scope of the main tax categories and the adjustment ability are insufficient, the macro tax burden fails to reflect the actual tax burden, and the local tax revenue is insufficient. The tax efficiency is difficult to meet the needs of economic development, and there are some problems such as the financial data of enterprises are not true, and the subjective efforts of tax departments are not enough. Combined with the current economic situation of Quanzhou, the paper puts forward some policy suggestions to promote the tax quality of Quanzhou.
【學(xué)位授予單位】：華僑大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42

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