本文選題：稅源專(zhuān)業(yè)化管理 + 納稅評(píng)估　； 參考：《集美大學(xué)》2014年碩士論文

【摘要】：隨著經(jīng)濟(jì)的迅速發(fā)展，我國(guó)納稅戶(hù)數(shù)量逐漸增多，征納雙方信息不對(duì)稱(chēng)的狀況日益加劇，粗放型的傳統(tǒng)稅源管理模式已不適應(yīng)稅收征管的要求，阻礙了稅收征管效率的提高。為了改變這一局面，我國(guó)國(guó)家稅務(wù)總局于2010年10月頒布《關(guān)于開(kāi)展稅源專(zhuān)業(yè)化管理試點(diǎn)工作的指導(dǎo)意見(jiàn)》，確立了稅源專(zhuān)業(yè)化管理改革試點(diǎn)工作，并確定了改革的指導(dǎo)思想與基本要求。目前為止，我國(guó)稅源專(zhuān)業(yè)化管理改革已取得一些成績(jī)，同時(shí)也暴露了一些問(wèn)題。因此，有必要對(duì)其進(jìn)行深入研究，尋求完善之道。 本文以提高我國(guó)稅收征管效率為主線(xiàn)，以專(zhuān)業(yè)化分工理論、信息不對(duì)稱(chēng)理論與風(fēng)險(xiǎn)管理理論為起點(diǎn)、接著分析我國(guó)傳統(tǒng)稅源管理與稅源專(zhuān)業(yè)化管理改革中存在的問(wèn)題，在總結(jié)國(guó)內(nèi)稅源專(zhuān)業(yè)化管理試點(diǎn)成果和借鑒國(guó)外稅源專(zhuān)業(yè)化管理經(jīng)驗(yàn)的基礎(chǔ)上，，提出推進(jìn)我國(guó)稅源專(zhuān)業(yè)化管理改革的政策建議。全文由七個(gè)部分組成。第1章主要介紹選題背景與研究目的及意義、國(guó)內(nèi)外研究狀況、研究?jī)?nèi)容與分析方法和創(chuàng)新點(diǎn)與不足之處；第2章主要闡述稅源專(zhuān)業(yè)化管理的相關(guān)理論依據(jù)；第3章分析我國(guó)實(shí)施稅源專(zhuān)業(yè)化管理改革的必要性、稅源專(zhuān)業(yè)化管理改革已取得的成績(jī)和試點(diǎn)改革中暴露的問(wèn)題；第4章分析我國(guó)青島市地稅局稅源專(zhuān)業(yè)化管理改革和揚(yáng)州市地稅局稅源專(zhuān)業(yè)化管理改革情況；第5章對(duì)美國(guó)、日本等國(guó)家和地區(qū)的稅源專(zhuān)業(yè)化管理比較與經(jīng)驗(yàn)借鑒；第6章是全文的歸宿，從完善我國(guó)稅收法制、充分利用信息資源、優(yōu)化稅務(wù)機(jī)構(gòu)設(shè)置、健全稅源專(zhuān)業(yè)化管理人才隊(duì)伍、加強(qiáng)納稅評(píng)估體系建設(shè)、依法建立相關(guān)部門(mén)的協(xié)調(diào)配合機(jī)制、樹(shù)立稅源管理風(fēng)險(xiǎn)意識(shí)等七個(gè)方面提出改革建議；第7章為結(jié)論，認(rèn)為稅源專(zhuān)業(yè)化管理將推進(jìn)稅源管理逐漸走向科學(xué)化、專(zhuān)業(yè)化與精細(xì)化管理的道路，對(duì)加強(qiáng)稅源監(jiān)控、減少稅收流失、增加稅收收入等具有重要意義。
[Abstract]:With the rapid development of economy, the number of tax-paying households in our country is increasing gradually, and the information asymmetry between the tax collectors and the tax collectors is becoming more and more serious. The extensive traditional management mode of tax sources has been unable to meet the requirements of tax collection and management, which hinders the improvement of the efficiency of tax collection and management. In order to change this situation, in October 2010, the State Administration of Taxation promulgated the guiding opinion on the pilot work of specialized Management of tax sources, which established the pilot work of the reform of specialized management of tax sources. The guiding ideology and basic requirements of the reform are determined. Up to now, some achievements have been made in the reform of specialized management of tax sources in our country, and some problems have been exposed at the same time. Therefore, it is necessary to carry on the thorough research, seeks the consummation way. This paper takes improving the efficiency of tax collection and administration as the main line, taking the theory of specialization division of labor, the theory of information asymmetry and the theory of risk management as the starting point, and then analyzes the problems existing in the reform of the traditional tax source management and the specialized management of tax sources in China. On the basis of summing up the experimental results of domestic tax source specialization management and drawing on the experience of foreign tax source specialization management, this paper puts forward some policy suggestions to promote the reform of tax source specialization management in our country. The full text consists of seven parts. The first chapter mainly introduces the background, purpose and significance of the selected topic, the research situation at home and abroad, the research content and analysis method, the innovation point and the deficiency, the second chapter mainly elaborates the related theory basis of the specialized management of tax source; The third chapter analyzes the necessity of implementing tax source specialization management reform in China, the achievements of tax source specialization management reform and the problems exposed in the pilot reform. Chapter 4 analyzes the reform of the specialized management of tax sources in Qingdao City and Yangzhou City, and the comparison and experience of the specialized management of tax sources in the United States, Japan and other countries and regions. Chapter 6 is the destination of the full text, from perfecting the tax legal system, making full use of the information resources, optimizing the tax institution setting, perfecting the specialized management team of tax sources, strengthening the construction of tax assessment system. In chapter 7, it is concluded that the specialized management of tax sources will promote the scientific management of tax sources. The way of specialization and fine management is of great significance to strengthen the supervision of tax sources, reduce the loss of tax revenue and increase tax revenue.
【學(xué)位授予單位】：集美大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.42

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