發(fā)布時(shí)間：2018-06-12 13:59

  本文選題：稅收信息 + 稅務(wù)部門��； 參考：《華僑大學(xué)》2017年碩士論文

【摘要】：我國(guó)稅務(wù)系統(tǒng)深化稅收征管改革的總體規(guī)劃中講到,未來(lái)的稅收管理要以信息化為支撐。要充分發(fā)揮稅收信息支撐作用,大力推進(jìn)稅收信息化,加強(qiáng)稅收信息的收集、分析和使用,特別是獲得第三方信息,實(shí)現(xiàn)稅務(wù)部門和納稅人雙方涉稅信息一致,促進(jìn)稅收征管水平的提高。然而,目前稅收信息管理水平還遠(yuǎn)遠(yuǎn)不能滿足稅收征管現(xiàn)代化的需要,存在很多問(wèn)題和困難。本文用鯉城區(qū)國(guó)稅局為例,運(yùn)用文獻(xiàn)研究法以及案例研究法,從稅收信息管理的基礎(chǔ)建設(shè)、稅收信息采集、稅收信息處理、稅收信息應(yīng)用等四個(gè)方面,分析鯉城區(qū)國(guó)稅局稅收信息管理的現(xiàn)狀和成效。針對(duì)目前鯉城區(qū)國(guó)稅局稅收信息管理中存在基礎(chǔ)建設(shè)薄弱、稅收信息采集不充分、稅收信息處理相對(duì)滯后、稅收信息應(yīng)用不完善等問(wèn)題,深入分析其背后的原因。運(yùn)用所學(xué)的多中心治理理論、新公共管理理論和信息資源管理理論,合理借鑒其多主體共同管理和服務(wù)至上等方式方法,提出完善鯉城區(qū)國(guó)稅局稅收信息管理的解決對(duì)策。通過(guò)提高稅收信息管理的重要性認(rèn)識(shí)、加大稅收信息管理的財(cái)政投入、配備專業(yè)的稅收信息管理機(jī)構(gòu)和人才、完善稅收信息管理的監(jiān)督和績(jī)效考核機(jī)制等四方面,加強(qiáng)稅收信息管理的基礎(chǔ)建設(shè)。以稅務(wù)部門為主導(dǎo),從稅務(wù)部門、納稅人、第三方等三個(gè)主體分別入手,深入挖掘其在稅收信息管理過(guò)程中的作用及其潛力,突出主體間的交流和互相促進(jìn)、共同提升,提出加強(qiáng)稅收信息采集、稅收信息處理、稅收信息應(yīng)用的具體措施。
[Abstract]:In the overall plan of deepening tax collection and management reform in China's tax system, it is stated that the future tax administration should be supported by information technology. It is necessary to give full play to the role of supporting tax information, vigorously promote tax information, and strengthen the collection, analysis and use of tax information, especially in obtaining third-party information, so as to achieve consistency in tax information between tax departments and taxpayers. To improve the level of tax collection and administration. However, at present, the level of tax information management can not meet the needs of tax collection and management modernization, there are many problems and difficulties. This article uses the Lei Cheng District Internal Revenue Bureau as an example, uses the literature research method and the case study method, from the tax information management foundation construction, the tax revenue information collection, the tax revenue information processing, the tax revenue information application and so on four aspects, This paper analyzes the current situation and effect of tax information management in Lei Cheng District Internal Revenue Bureau. In view of the problems of weak infrastructure, insufficient collection of tax information, relatively backward processing of tax information and imperfect application of tax information in the management of tax information in Lei Cheng District, the reasons behind it are analyzed in depth. By using the multi-center governance theory, the new public management theory and the information resource management theory, and using the methods of multi-subject common management and service first reasonably for reference, the paper puts forward the solutions to perfect the tax information management of the State Revenue Bureau of Lei Cheng District. By raising the importance of tax information management, increasing the financial input of tax information management, equipping professional tax information management institutions and talents, perfecting the supervision and performance evaluation mechanism of tax information management, We will strengthen the infrastructure for tax information management. Taking the tax department as the main body, starting with the tax department, the taxpayer and the third party, respectively, to excavate its function and potential in the process of tax information management, to highlight the exchange and mutual promotion among the main bodies, and to promote each other together. The concrete measures to strengthen the collection of tax information, the processing of tax information and the application of tax information are put forward.
【學(xué)位授予單位】：華僑大學(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)：2009913