本文選題：公共管理 + 稅收現(xiàn)代化　； 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文

【摘要】：黨的十八屆三中全會(huì)提出了建立現(xiàn)代化治國(guó)方針的要求,并對(duì)深化稅制改革作出了新的要求和展望,點(diǎn)亮了稅制改革路上的明燈。稅收在國(guó)家治理方面起著不可或缺的作用,制定科學(xué)稅制能夠有效地促進(jìn)資源合理優(yōu)化、市場(chǎng)和諧發(fā)展、推進(jìn)社會(huì)穩(wěn)定、保障國(guó)家安全。作為治理國(guó)家不可或缺的角色,面對(duì)新的形勢(shì)自然也應(yīng)有新的發(fā)展,所以現(xiàn)代化稅制也成為了公共管理的重要內(nèi)容。在新形勢(shì)下,稅制改革面臨著以下幾大問題:全面改革如何實(shí)施、加速推進(jìn)進(jìn)程會(huì)不會(huì)影響到穩(wěn)定性、怎樣才能在和諧的方式下實(shí)現(xiàn)又快又穩(wěn)的稅制現(xiàn)代化改革。從大局來看,稅收現(xiàn)代化改革這條小船要緊跟我國(guó)全面現(xiàn)代化治國(guó)改革這條大船,首先切實(shí)保證總體上軌道不偏離,然后在此條件下,充分發(fā)揮主觀能動(dòng)性、主動(dòng)創(chuàng)造性、自身積極性,加速推進(jìn)自身改革進(jìn)程,爭(zhēng)取實(shí)現(xiàn)自我突破來帶動(dòng)全面改革進(jìn)程�？傊�,新的改革方向?qū)τ诙愂宅F(xiàn)代化只有三個(gè)方面的要求:方向、力度和節(jié)奏。根據(jù)以上分析,在建立現(xiàn)代化治國(guó)方針的同時(shí),我們也理應(yīng)在總體高度發(fā)展下系統(tǒng)地考慮到稅收現(xiàn)代化改革道路,想辦法提高稅收征管能力。2015年“兩會(huì)”期間,李克強(qiáng)總理首次提到了“互聯(lián)網(wǎng)+”實(shí)施戰(zhàn)略和計(jì)劃,在這個(gè)新的領(lǐng)域,幾乎所有的行業(yè)都開始進(jìn)行深入地思考和實(shí)踐。“互聯(lián)網(wǎng)+”提出的背景恰好是在黨的十八大國(guó)家治理現(xiàn)代化建設(shè)時(shí)機(jī),這正是反映了“互聯(lián)網(wǎng)+”實(shí)現(xiàn)了與現(xiàn)代化的有機(jī)統(tǒng)一,是時(shí)代的產(chǎn)物。在新的時(shí)代下,互聯(lián)網(wǎng)和經(jīng)濟(jì)社會(huì)的關(guān)系日益密切,隨之衍生的創(chuàng)新力量在很大程度上為我們的生活注入了新的能量�！盎ヂ�(lián)網(wǎng)+”是具有時(shí)代性的產(chǎn)物,稅收征管也必須跟上時(shí)代的步伐,稅收現(xiàn)代化既是時(shí)代的要求,也是提高稅收征管能力的必經(jīng)之路。本文將系統(tǒng)闡述稅收征管現(xiàn)代化的基本內(nèi)涵,基于“互聯(lián)網(wǎng)+”思維理念和“互聯(lián)網(wǎng)+各行業(yè)”的創(chuàng)新借鑒,探討“互聯(lián)網(wǎng)+”經(jīng)濟(jì)大背景下對(duì)稅收治理的現(xiàn)實(shí)挑戰(zhàn),通過稅收征管的現(xiàn)狀,分析我國(guó)目前稅收現(xiàn)代化的制約因素,借鑒國(guó)內(nèi)外先進(jìn)的稅收管理理念和實(shí)踐,探尋我國(guó)稅收征管現(xiàn)代化建設(shè)的實(shí)現(xiàn)路徑。
[Abstract]:The third Plenary session of the 18th CPC Central Committee put forward the request of establishing the policy of governing the country by modernization, and made new demands and prospects for deepening the tax system reform, which lit the light on the road of tax system reform. Taxation plays an indispensable role in national governance. The establishment of scientific tax system can effectively promote the rational optimization of resources, harmonious development of the market, social stability and national security. As an indispensable role in governing the country, faced with the new situation, there should be new development, so the modern tax system has become an important content of public management. In the new situation, the tax system reform is faced with the following major problems: how to carry out the overall reform, how to speed up the advancement of the process will affect the stability, and how to realize the fast and stable tax system modernization reform in a harmonious way. In view of the overall situation, the boat of tax modernization reform should closely follow the big ship of our country's comprehensive modernization and statecraft reform. First of all, it should ensure that the overall track will not deviate, and then under this condition, it will give full play to its subjective initiative and initiative creativity. Self-initiative, speed up the process of self-reform, strive to achieve self-breakthrough to drive the overall reform process. In short, there are only three requirements for tax modernization: direction, strength and rhythm. According to the above analysis, while establishing the policy of modernizing the country, we should systematically take into account the road of tax modernization reform under the overall high degree of development, and find ways to improve our ability to collect and administer tax revenue. During the "two sessions" in 2015, Prime Minister Li Keqiang first mentioned the "Internet" implementation strategy and plan, in this new field, almost all industries are beginning to think deeply and practice. The background of the "Internet" is precisely the opportunity to govern the modernization construction in the 18th National Congress of the CPC, which reflects the organic unity between the "Internet" and the modernization, and is the product of the times. In the new era, the relationship between the Internet and the economy and society is getting closer and closer, and the innovative forces that have developed along with it have injected new energy into our lives to a great extent. "Internet" is the product of the times, and tax collection and management must keep up with the pace of the times. Tax modernization is not only the requirement of the times, but also the only way to improve the ability of tax collection and management. This paper systematically expounds the basic connotation of the modernization of tax collection and management, based on the thinking idea of "Internet" and the innovation and reference of "Internet industries", discusses the realistic challenges to tax governance under the economic background of "Internet". Through the current situation of tax collection and management, this paper analyzes the restrictive factors of our country's present tax modernization, draws lessons from the advanced tax management idea and practice at home and abroad, and probes into the way to realize the modernization construction of tax collection and management in our country.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(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)：1951196