本文選題：信息管稅 + 征納成本　； 參考：《電子科技大學(xué)》2014年碩士論文

【摘要】：隨著我國(guó)經(jīng)濟(jì)的飛速發(fā)展和稅收工作的逐步推進(jìn),稅收征管工作到今天己呈現(xiàn)三個(gè)基本特點(diǎn)：一是稅收征管方式與征管質(zhì)量的高標(biāo)準(zhǔn)要求呈現(xiàn)突出的矛盾。二是粗放性的稅收征管方式抑制了征管質(zhì)量的提升和征納成本的降低。三是稅務(wù)機(jī)關(guān)對(duì)納稅人的監(jiān)管力度不夠,納稅人向稅務(wù)機(jī)關(guān)提供和申報(bào)的涉稅信息真實(shí)性不夠,稅務(wù)機(jī)關(guān)所掌握的納稅人信息與納稅人實(shí)際的財(cái)稅信息差異很大,加上納稅人第三方信息獲取困難,稅務(wù)機(jī)關(guān)逐漸淪為信息的“孤島”。從這三方面可以看出,形成當(dāng)前稅收管理工作效率較低、稅收征納成本冒高主要是因?yàn)閮牲c(diǎn)：其一缺乏資源的稅收征管管理體系,其二當(dāng)前的稅收管理資源達(dá)不到有效分配和物盡其用。要打破這一制約的“瓶緊”,實(shí)現(xiàn)稅收征管工作加速發(fā)展,稅收征管工作必須在征管理念上從新認(rèn)識(shí),拋棄原有粗放型征管思維,大膽在稅收征管工作中創(chuàng)新,推行以信息管稅為主的戰(zhàn)略,在稅收信息化集中管理為主線的稅收征管新模式下研究和實(shí)踐。本文以信息管稅理論為依據(jù),以日常工作為基礎(chǔ)通過實(shí)地調(diào)查、統(tǒng)計(jì)分析、經(jīng)驗(yàn)總結(jié)以及借鑒國(guó)內(nèi)外典型稅務(wù)機(jī)關(guān)信息管稅的先進(jìn)理念和實(shí)現(xiàn)模式,重點(diǎn)對(duì)達(dá)州市國(guó)家稅務(wù)局實(shí)現(xiàn)信息管稅進(jìn)行模型分析、建設(shè)思路、工作流程等進(jìn)行比較和梳理,對(duì)國(guó)稅系統(tǒng)信息管稅工作體系搭建的具體對(duì)策方案進(jìn)行探討,提出一些符合當(dāng)前實(shí)際情況的對(duì)策方案,最終的現(xiàn)實(shí)意義在于能將信息管稅工作模式深入結(jié)合當(dāng)前形勢(shì)下的稅收體制,準(zhǔn)確把握稅收信息,降低稅收成本,減少稅款流失,提高稅收征管質(zhì)量,實(shí)現(xiàn)稅收征管一體化,建設(shè)一支以科技為第一生產(chǎn)力的高效率稅務(wù)征管隊(duì)伍。
[Abstract]:With the rapid development of our country's economy and the gradual advance of the tax collection work, the tax collection and management work has presented three basic characteristics: the first is the outstanding contradiction between the tax collection and management mode and the high standard requirement of the collection and management quality. Second, extensive tax collection and management methods inhibit the quality of collection and management and reduce the cost of collection. Third, the tax authorities do not have enough supervision over taxpayers, and the tax information provided and declared by taxpayers to tax authorities is not true enough. The taxpayer information held by tax authorities is very different from the actual financial and tax information of taxpayers. With the difficulty of obtaining third-party information for taxpayers, tax authorities gradually become "isolated islands" of information. From these three aspects, we can see that the current low efficiency of tax administration and the high cost of tax collection and collection are mainly due to two reasons: first, the tax collection and management system, which lacks resources, Second, the current tax management resources can not achieve effective allocation and use of goods. In order to break the "bottle tight" of this restriction and realize the rapid development of the tax collection and management work, the tax collection and management work must have a new understanding on the concept of tax collection and management, abandon the original thinking of extensive collection and management, and boldly innovate in the tax collection and management work. Under the new mode of tax collection and management, the strategy of information management and tax administration should be carried out, and the research and practice should be carried out in the light of the centralized management of tax information. Based on the theory of information management and taxation, the paper adopts field investigation, statistical analysis, experience summing up and drawing lessons from the advanced ideas and realization models of information management and taxation of typical tax authorities at home and abroad on the basis of field investigation, statistics and analysis. Focusing on the Dazhou State Taxation Bureau to achieve information tax management model analysis, construction ideas, work processes and so on are compared and combed, and the specific measures to build the information management and tax work system of the national tax system are discussed. This paper puts forward some countermeasures which accord with the actual situation at present. The ultimate practical significance lies in the fact that the work mode of information management and taxation can be deeply combined with the tax system under the current situation, and accurately grasp the tax information, reduce the tax cost and reduce the tax loss. To improve the quality of tax collection and management, to realize the integration of tax collection and management, and to build an efficient tax collection and management team with science and technology as the first productive force.
【學(xué)位授予單位】：電子科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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