本文選題：稅收征管 + 征管效率　； 參考：《河北大學(xué)》2017年碩士論文

【摘要】：近年來(lái),伴隨著對(duì)外改革的逐漸推進(jìn),廣大中小企業(yè)獲得急劇發(fā)展,為我們的經(jīng)濟(jì)、特別是縣域經(jīng)濟(jì)的發(fā)展做出了巨大的貢獻(xiàn),在緩解就業(yè)壓力、拓寬就業(yè)渠道、確保國(guó)民經(jīng)濟(jì)增長(zhǎng)、優(yōu)化經(jīng)濟(jì)結(jié)構(gòu)等方面都發(fā)揮著不可替代的作用。鑒于中小企業(yè)的特殊地位以及自身特點(diǎn),各國(guó)都給予了高度重視,制訂了一系列的相關(guān)優(yōu)惠政策,尤其以稅收政策最為突出。但是同時(shí),對(duì)中小企業(yè)的稅收管理存在的問(wèn)題也就日益凸顯出來(lái)。因此,文章以順平縣為例,從稅收征管角度出發(fā),針對(duì)順平縣中小企業(yè)稅收征管方面存在的突出問(wèn)題提出可行性意見(jiàn),以改革創(chuàng)新精神進(jìn)一步健全和完善順平縣中小企業(yè)稅收征管,促進(jìn)稅企和諧持續(xù)發(fā)展,使中小企業(yè)步入全面、協(xié)調(diào)、可持續(xù)發(fā)展的軌道,為順平縣縣域經(jīng)濟(jì)的發(fā)展和稅收征管提供理論基礎(chǔ)。本文以順平縣對(duì)中小企業(yè)稅收征管現(xiàn)狀為研究對(duì)象,依托稅收征管理論體系,以文獻(xiàn)研究法、企業(yè)調(diào)研法、案例分析法等方法,從稅收征管角度出發(fā),針對(duì)順平縣中小企業(yè)稅收征管現(xiàn)狀,找出征管存在的主要問(wèn)題,對(duì)順平縣中小企業(yè)稅收征管的問(wèn)題進(jìn)行了較為詳細(xì)的分析,分析中得出順平縣在稅收征管制度方面存在著如下問(wèn)題:稅收征管手段落后、財(cái)務(wù)核算不標(biāo)準(zhǔn)、執(zhí)法力度不夠、現(xiàn)金交易帶來(lái)管理真空、服務(wù)體系不完善;究其原因如下:中小企業(yè)自身存在的劣勢(shì)、征管部門(mén)人員素質(zhì)有待提高、稅收征管落實(shí)不到位。繼而提出了符合順平縣中小企業(yè)稅收征管方面的合適意見(jiàn):改善當(dāng)前中小企業(yè)稅收征管思想、建立健全中小企業(yè)稅收征管制度、強(qiáng)化稅收協(xié)作工作,加快稅收征管信息化改革進(jìn)程、強(qiáng)化納稅服務(wù)工作,營(yíng)造優(yōu)質(zhì)稅收環(huán)境以及完善優(yōu)化稅收征管手段,從而改善稅務(wù)部門(mén)形象,指導(dǎo)稅收工作者不斷提高自身征管水平和服務(wù)質(zhì)量,進(jìn)一步提高稅務(wù)部門(mén)稅收征管的有效性。
[Abstract]:In recent years, with the gradual promotion of foreign reform, the vast number of small and medium-sized enterprises have achieved rapid development, which has made great contributions to our economy, especially the development of the county economy. Ensure national economic growth, optimize economic structure and other aspects play an irreplaceable role. In view of the special status of small and medium-sized enterprises and their own characteristics, many countries have attached great importance to them, and formulated a series of related preferential policies, especially the tax policy. But at the same time, the tax management of small and medium-sized enterprises has become increasingly prominent. Therefore, taking Shunping County as an example, from the perspective of tax collection and management, the paper puts forward some feasible suggestions on the outstanding problems existing in the tax collection and management of small and medium-sized enterprises in Shunping County. To further improve and improve the tax collection and management of small and medium-sized enterprises in Shunping County with the spirit of reform and innovation, to promote the harmonious and sustainable development of tax enterprises, and to make small and medium-sized enterprises enter the track of comprehensive, coordinated and sustainable development. It provides a theoretical basis for the development of Shunping county economy and tax collection and management. This paper takes the present situation of tax collection and management of small and medium-sized enterprises in Shunping County as the object of study, relying on the theoretical system of tax collection and management, using the methods of literature research, enterprise investigation and case analysis, and starting from the perspective of tax collection and management. In view of the current situation of tax collection and management of small and medium-sized enterprises in Shunping County, this paper finds out the main problems existing in tax collection and management, and makes a detailed analysis on the problems of tax collection and management of small and medium-sized enterprises in Shunping County. The following problems exist in the tax collection and management system in Shunping County: backward means of tax collection and management, non-standard financial accounting, insufficient law enforcement, management vacuum caused by cash transactions and imperfect service system; The reasons are as follows: the inferiority of small and medium-sized enterprises, the quality of the personnel in the collection and management departments need to be improved, and the implementation of tax collection and management is not in place. Then it puts forward the appropriate suggestions in line with the tax collection and management of small and medium-sized enterprises in Shunping County: to improve the current tax collection and management ideas of small and medium-sized enterprises, to establish and improve the tax collection and management system for small and medium-sized enterprises, and to strengthen the tax cooperation work. To speed up the reform of tax collection and management information, to strengthen tax service, to create a good tax environment and to perfect and optimize the means of tax collection and management, so as to improve the image of tax departments, Guide tax workers to improve their own collection and management level and service quality, and further improve the effectiveness of tax collection and management.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F812.42;F275.4

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