本文選題：稅收 + 稅收征管效率　； 參考：《山西大學(xué)》2017年碩士論文

【摘要】：在經(jīng)濟(jì)“新常態(tài)”和全面深化改革的背景下應(yīng)把完善稅收制度的方向和定位提升到“創(chuàng)建和國(guó)家治理體系及治理能力相符合的當(dāng)代稅收制度”的全新高度上。完善現(xiàn)代稅收制度不能把視線限于一隅,完善現(xiàn)代稅收制度不是對(duì)現(xiàn)有稅收制度的局部的優(yōu)化和改進(jìn),而應(yīng)是為適應(yīng)社會(huì)經(jīng)濟(jì)環(huán)境的變化和應(yīng)對(duì)日益突出的矛盾與問題而進(jìn)行的破除現(xiàn)有稅制框架結(jié)構(gòu)的系統(tǒng)性和全局性的稅制改革。針對(duì)現(xiàn)實(shí)情況,建立現(xiàn)代稅收的著力點(diǎn)首先應(yīng)進(jìn)行相關(guān)稅制改革,同時(shí)建立以與之相匹配的稅收征管體系。稅收征管效率將整個(gè)征管系統(tǒng)當(dāng)中的運(yùn)作質(zhì)量水平及效率水平進(jìn)行了充分地反映,其中包含了制度、措施、目標(biāo)等一系列可以促使征管工作可以全面落實(shí)到位的相關(guān)機(jī)制以及一系列的載體,它們的具體設(shè)計(jì)是否達(dá)到了合理的要求,是否能夠滿足當(dāng)前征管工作的實(shí)際需求,在很大程度上決定了征管工作的效率,同時(shí)還對(duì)稅收相關(guān)職能的具體發(fā)揮帶來(lái)了極大的影響,另外也會(huì)對(duì)一個(gè)地區(qū)甚至國(guó)家的經(jīng)濟(jì)情況、社會(huì)文明情況等發(fā)揮重大的作用。在最近的幾年時(shí)間中,國(guó)內(nèi)研究學(xué)者們針對(duì)稅收征管效率方面開展了一系列的研究活動(dòng),同時(shí)獲得了不少優(yōu)秀的成果。但是,相較于國(guó)外在這方面的先進(jìn)研究而言,國(guó)內(nèi)的學(xué)術(shù)領(lǐng)域研究仍屬于滯后的狀態(tài)。我國(guó)稅收征管效率的基礎(chǔ)理論通常是吸收并參照國(guó)外的一些典型理論,缺少相應(yīng)的創(chuàng)新內(nèi)容以及獨(dú)特的觀點(diǎn)。因此,關(guān)于國(guó)內(nèi)稅收征管效率領(lǐng)域的具體研究活動(dòng),無(wú)論是定性方面的研究,又或者是定量方面的研究,不管是理論領(lǐng)域的分析,又或者是實(shí)踐領(lǐng)域的分析,在深度和廣度方面均有待加強(qiáng)。本文研究的基本思路是:從研究稅收征管效率的內(nèi)涵入手,進(jìn)一步論述這方面的實(shí)際狀況及相關(guān)問題,研究對(duì)其帶來(lái)不同影響的因素,進(jìn)而提出具體的應(yīng)對(duì)措施,同時(shí)根據(jù)實(shí)際情況,嘗試設(shè)計(jì)我國(guó)稅收征管效率當(dāng)中的具體指標(biāo)體系。
[Abstract]:Under the background of economic "new normal" and comprehensive deepening of reform, the direction and orientation of perfecting tax system should be promoted to the new height of "establishing the contemporary tax system in accordance with the national governance system and governing ability". To perfect the modern tax system cannot be confined to a corner. Perfecting the modern tax system is not a partial optimization and improvement of the existing tax system. In order to adapt to the change of social and economic environment and to deal with the increasingly prominent contradictions and problems, it should be a systematic and overall tax reform to break down the existing structure of the tax system framework. In view of the actual situation, the focus of establishing modern tax should first be to carry on the relevant tax system reform, at the same time to establish the tax collection and management system corresponding to it. The efficiency of tax collection and management fully reflects the level of operation quality and efficiency in the whole collection and management system, including the system and measures. Objectives and a series of related mechanisms and a series of carriers that can promote the full implementation of the collection and management work, whether their specific design meets the reasonable requirements, and whether they can meet the actual needs of the current collection and management work, To a large extent, it determines the efficiency of the collection and management work, at the same time, it has a great impact on the specific functions of taxation, and also plays an important role in the economic situation of a region or even a country, the social civilization situation and so on. In recent years, domestic researchers have carried out a series of research activities on the efficiency of tax collection and management, at the same time, they have obtained a lot of excellent results. However, compared with foreign advanced research in this field, domestic academic research is still lagging behind. The basic theory of the efficiency of tax collection and administration in our country is to absorb and refer to some typical theories of foreign countries, lacking the corresponding innovative contents and unique viewpoints. Therefore, with regard to the specific research activities in the field of domestic tax collection and administration efficiency, whether qualitative or quantitative, whether theoretical or practical, Both depth and breadth need to be strengthened. The basic ideas of this paper are: starting with the connotation of the efficiency of tax collection and administration, further discussing the actual situation and related problems in this respect, studying the factors that bring different influences to it, and then putting forward the concrete countermeasures. At the same time, according to the actual situation, we try to design the specific index system in the efficiency of tax collection and management.
【學(xué)位授予單位】：山西大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42

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本文編號(hào)：1802981