本文選題：地方稅收 + 稅源　； 參考：《吉林大學(xué)》2014年碩士論文

【摘要】：稅源管理不僅是稅收征管的基礎(chǔ)和核心，而且也是稅收管理的重要方面。隨著市場(chǎng)經(jīng)濟(jì)不斷的發(fā)展變化，稅源管理的復(fù)雜度急劇增加，納稅人的數(shù)量和稅源管理風(fēng)險(xiǎn)的艱巨性也隨之相應(yīng)的增加，傳統(tǒng)的稅收征管模式不僅不能很好地適應(yīng)當(dāng)前的稅收管理的新要求，而且無(wú)法滿足納稅人服務(wù)的需求生長(zhǎng)。稅源專業(yè)化管理是針對(duì)于稅收專業(yè)管理的來(lái)源的一個(gè)新的稅制改革模式，是專業(yè)化收集和管理的基本方法，這是基于掌握稅收征管法，科學(xué)的管理和勞動(dòng)分工的密切合作的實(shí)現(xiàn)，對(duì)于加強(qiáng)稅源管理和提高納稅人遵從度具有重要的意義。 稅源專業(yè)化管理是對(duì)稅收征管體系的重大變革。其中的專業(yè)化是指稅源管理的基本方法，即在掌握稅收管理規(guī)律的同時(shí)，實(shí)施科學(xué)化管理分工與緊密合作，在增強(qiáng)稅源管理、提高納稅人對(duì)于稅法的認(rèn)知度、遵從度方面具有顯著的意義，稅源專業(yè)化管理不再是以為普遍認(rèn)為的將納稅人按照所屬地區(qū)分類管理這樣簡(jiǎn)單了，而是從整個(gè)體制上進(jìn)行變革，且與征管資源配置和工作職責(zé)的變化相結(jié)合。國(guó)家稅務(wù)局在稅源專業(yè)化管理上的研究主要集中在確定崗位職能、引用風(fēng)險(xiǎn)管理、制定管理的相關(guān)流程等方面。由于我國(guó)幅員遼闊，，地域間的經(jīng)濟(jì)、文化、資源開發(fā)利用等不同，還沒有形成規(guī)劃的、統(tǒng)一的全國(guó)性稅源專業(yè)化管理措施，目前還是研究探索的階段。本文首先回顧了稅源管理在國(guó)內(nèi)外的發(fā)展歷程，面對(duì)當(dāng)前新的經(jīng)濟(jì)發(fā)展形式和全新的社會(huì)，進(jìn)一步指出現(xiàn)行稅源管理存在的各問題，并提出來(lái)完善稅源專業(yè)化管理的建議。最后，按照現(xiàn)有的分析結(jié)果，并結(jié)合長(zhǎng)春市的實(shí)際發(fā)展情況，從優(yōu)化職能、優(yōu)化目標(biāo)、優(yōu)化流程、優(yōu)化方法、優(yōu)化制度等方面提出來(lái)長(zhǎng)春市國(guó)家稅務(wù)部門實(shí)施稅源專業(yè)化管理的實(shí)證研究方案，也同時(shí)為具體實(shí)施稅源管理的專業(yè)化進(jìn)程提供理論指導(dǎo)。
[Abstract]:The management of tax source is not only the foundation and core of tax collection, but also the important aspect of tax administration. With the continuous development and changes of the market economy, the complexity of tax source management has increased dramatically, and the number of taxpayers and the difficulty of tax source management have also increased correspondingly. The traditional mode of tax collection and management not only can not meet the new requirements of the current tax administration, but also can not meet the needs of taxpayers' services. The specialized management of tax sources is a new mode of tax reform aimed at the sources of tax professional management, and it is the basic method of specialized collection and management, which is based on mastering the law of tax collection and administration. The realization of scientific management and close cooperation of division of labor is of great significance to strengthen the management of tax sources and improve the compliance of taxpayers. The specialized management of tax sources is a major reform of the tax collection and management system. Specialization refers to the basic method of tax source management, that is, while mastering the law of tax administration, implementing scientific management division of labor and close cooperation, enhancing tax source management and raising taxpayers' recognition of the tax law. Compliance is significant. Professional management of tax sources is no longer considered to be so simple as to classify taxpayers according to their region, but to change the system as a whole. And with the collection and management of resources allocation and changes in job responsibilities. The research on the tax source specialization management of the State Taxation Bureau mainly focuses on defining the post function, quoting the risk management, making the relevant management process and so on. Because our country has a vast territory, different regions of economy, culture, resources development and utilization, has not yet formed a planned, unified national tax source professional management measures, is still the stage of research and exploration. This paper first reviews the development of tax source management at home and abroad, facing the new economic development form and new society, further points out the existing problems in the current tax source management, and puts forward some suggestions to improve the specialized management of tax source. Finally, according to the existing analysis results, and combined with the actual development of Changchun, from the optimization of function, optimization of objectives, optimization of process, optimization of methods, At the same time, it also provides theoretical guidance for the implementation of the specialization process of tax source management.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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