本文選題：項(xiàng)目管理 + 建筑業(yè)��； 參考：《吉林大學(xué)》2015年碩士論文

【摘要】：我國(guó)現(xiàn)階段國(guó)家的政策是擴(kuò)大內(nèi)需，路橋建設(shè)、城市開發(fā)、基礎(chǔ)設(shè)施建設(shè)如火如荼，發(fā)展迅猛，建筑安裝業(yè)成為新的稅收增長(zhǎng)點(diǎn)。然而建筑行業(yè)在稅收上的“滴、漏、跑、冒、”仍然很嚴(yán)重，鑒于建筑業(yè)稅收管理中存在的問(wèn)題，我國(guó)從2004年開始在全國(guó)各地陸續(xù)實(shí)行了建筑業(yè)稅收項(xiàng)目屬地化管理。全國(guó)各省市地稅部門也相繼開發(fā)適應(yīng)各地征收特點(diǎn)的稅收項(xiàng)目管理信息系統(tǒng)，由于初步實(shí)行了項(xiàng)目信息系統(tǒng)管理，所以取得了一些積極的效果，稅收入庫(kù)率從原來(lái)的不足6%提高到8%以上，但這些稅收項(xiàng)目管理信息系統(tǒng)分散、簡(jiǎn)單、不統(tǒng)一的問(wèn)題也暴露了出來(lái)。筆者就建筑安裝業(yè)中大項(xiàng)目稅收管理存在的問(wèn)題及如何利用項(xiàng)目管理信息系統(tǒng)解決這些問(wèn)題作一些探討。 本文研究的主要目的是利用項(xiàng)目管理信息系統(tǒng)對(duì)建筑安裝業(yè)實(shí)行項(xiàng)目管理，就是要在當(dāng)前稅收信息系統(tǒng)管理的基礎(chǔ)上，廣泛采集信息，經(jīng)過(guò)系統(tǒng)集成，進(jìn)行信息比對(duì)，主動(dòng)適應(yīng)外部環(huán)境因素，來(lái)實(shí)現(xiàn)稅收管理狀態(tài)的變化。通過(guò)項(xiàng)目管理信息系統(tǒng)，可以促進(jìn)建筑安裝企業(yè)主動(dòng)自覺(jué)的申報(bào)納稅，減少漏征漏管以及延遲納稅現(xiàn)象的發(fā)生。通過(guò)項(xiàng)目管理信息系統(tǒng)，，最大強(qiáng)度的激發(fā)稅務(wù)管理人員的積極性，主觀能動(dòng)性，更好的履行職責(zé)，向管理要效益，確保國(guó)家稅收的嚴(yán)肅性。同時(shí)也可以促使建筑安裝得到規(guī)范，長(zhǎng)足發(fā)展。 文章首先通過(guò)對(duì)項(xiàng)目管理信息系統(tǒng)的資料進(jìn)行整理、分析，深入了解其目前的研究背景、現(xiàn)狀。其次，采用案例研究法、實(shí)證研究法及統(tǒng)計(jì)研究法的手段，對(duì)國(guó)內(nèi)外項(xiàng)目管理信息系統(tǒng)在稅收當(dāng)中的應(yīng)用情況進(jìn)行研究，從而總結(jié)、提煉出項(xiàng)目管理信息系統(tǒng)在我國(guó)建筑業(yè)稅收中應(yīng)用的主要影響因素，并進(jìn)一步對(duì)產(chǎn)生問(wèn)題的根本原因進(jìn)行剖析，尋求解決問(wèn)題的方法。最后，針對(duì)如何解決建筑業(yè)稅收項(xiàng)目管理信息系統(tǒng)存在的問(wèn)題提出建議與措施。 本文的研究對(duì)于項(xiàng)目管理信息系統(tǒng)在建筑業(yè)稅收管理中的應(yīng)用具有重要的理論與實(shí)踐指導(dǎo)作用。
[Abstract]:At present, our country's policy is to expand domestic demand, road and bridge construction, urban development, infrastructure construction in full swing, rapid development, construction and installation industry has become a new tax growth point. However, the construction industry in the tax "drip, leak, run, take," is still very serious, in view of the construction industry tax management problems, our country began to implement the construction industry tax project localization management throughout the country since 2004. Local tax departments throughout the country have also developed tax project management information systems adapted to the characteristics of local collection. As a result of the initial implementation of project information system management, some positive results have been achieved. The tax entry rate has increased from less than 6% to more than 8%, but the problems of scattered, simple and inconsistent management information system of these tax items have also been exposed. This paper discusses the problems existing in the tax management of university projects in the construction and installation industry and how to use the project management information system to solve these problems. The main purpose of this paper is to use the project management information system to carry out the project management of the construction and installation industry, that is, to collect information extensively and compare the information through the system integration on the basis of the current tax information system management. Actively adapt to external environmental factors to achieve the change of tax management state. Through the project management information system, it can promote the construction and installation enterprises to declare and pay taxes voluntarily and consciously, and reduce the leakage and delay of tax payment. Through the project management information system, the maximum intensity stimulates the tax administration personnel's enthusiasm, the subjective initiative, performs the duty better, wants the benefit from the management, guarantees the national tax revenue the seriousness. At the same time can also promote the installation of building specifications, rapid development. In this paper, the data of the project management information system are analyzed, and the background and present situation of the research are deeply understood. Secondly, the application of domestic and foreign project management information system in taxation is studied by means of case study, empirical research and statistical research, so as to sum up. This paper abstracts the main influencing factors of the application of project management information system in the tax collection of construction industry in our country, and further analyzes the root causes of the problems, and seeks the methods to solve the problems. Finally, suggestions and measures are put forward on how to solve the problems existing in the construction tax project management information system. The research in this paper plays an important role in theory and practice for the application of project management information system in tax administration of construction industry.
【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】：2015
【分類號(hào)】：TP315;F426.92;F812.42

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