【摘要】：稅收征管問題是稅收理論研究及稅制發(fā)展歷程中的重要課題。由于長期受計劃經濟體制的影響,我國基層稅務機關普遍對稅收征管問題缺乏系統(tǒng)、全面的認識。簡陽市國稅局是四川省國稅系統(tǒng)基層組織機構,自2008年開始陸續(xù)承擔四川省國稅系統(tǒng)稅收征管改革任務,在納稅服務和稅源專業(yè)化管理方面取得了一定突破,2010年被評選為四川省國稅系統(tǒng)征管服務“規(guī)范化、標準化”示范局,2011年9月被命名為四川省國稅系統(tǒng)征管服務創(chuàng)新轉型實驗田,在基層稅務機關中具有典型代表意義。伴隨著一系列征管改革及“營業(yè)稅改征增值稅”工作的全面推開,簡陽市國稅局稅收征管工作面臨前所未有的挑戰(zhàn),但其在稅收征管實踐中還存在稅源管理不到位、稅收征管運行不暢、稅收征管成本高等一些影響稅收征管質量和效率的問題,亟待解決。 本文主要采用規(guī)范研究與實證研究相結合、比較分析與比率分析相結合以及理論聯(lián)系實際的方式,從稅收征管理論入手,結合簡陽市國稅局稅收征管具體情況對基層稅收征管中存在的問題進行深入研究,具有重要的理論和現(xiàn)實意義。一是促使基層稅務機關及稅務人員轉變觀念,以科學的稅收征管理念指導稅收征管工作；二是豐富稅收征管理論研究,為基層稅收征管改革的繼續(xù)推進提供參考；三是分析基層稅收征管中存在的問題,并結合實際提出改進建議,進一步提高基層稅收征管水平。 本文的研究內容主要有五部分： 第一部分緒論,主要包括研究背景、意義、國內外相關文獻研究述評、研究思路和方法、論文的創(chuàng)新與不足。 第二部分相關理論闡述,主要包括稅收征管的基本概念和稅收征管相關理論。 第三部分簡陽市國稅局稅收征管的現(xiàn)狀,包括經濟建設環(huán)境、管戶情況、近年組織稅收收入情況以及稅收征管工作的運行情況。 第四部分簡陽市國稅局稅收征管存在的主要問題及原因分析。 第五部分改進簡陽市國稅局稅收征管工作的思考及建議,通過借鑒發(fā)達國家先進稅收征管經驗,結合基層稅收征管實際情況,提出改進建議。 本文將簡陽市國稅局作為基層稅收征管單位的代表,從稅源管理、稅收征管運行、人力資源管理、稅收征管成本以及稅收征管治理幾個方面對基層稅收征管過程中存在的問題及其產生原因進行了深入分析,并在借鑒發(fā)達國家先進稅收征管經驗的基礎上,針對性提出提高稅源管理的有效性、優(yōu)化稅收征管運行方式、科學管理稅收征管人力資源、不斷降低稅收征管成本、強化稅收征管治理工作幾項提升稅收征管質量和效率的建議。
[Abstract]:Tax collection and management is an important subject in the research of tax theory and the development of tax system. Because of the influence of the planned economy system for a long time, the basic tax authorities in our country generally lack a systematic and comprehensive understanding of the tax collection and management problem. The State Taxation Bureau of Jianyang City is the grass-roots organization of the State tax system in Sichuan Province. Since 2008, it has assumed the task of tax collection and management reform of the Sichuan State tax system one after another. Some breakthroughs have been made in tax service and specialized management of tax sources. In 2010, it was selected as the standardization of the collection and management services of Sichuan's national tax system. The Model Bureau of Standardization, named as the Experimental Field of Innovation and Transformation of Collection and Management Service of Sichuan State tax system in September 2011, has the typical representative meaning in the grass-roots tax authorities. With a series of tax collection and management reform and the promotion of the work of "Business tax Reform and Value-added tax", the tax collection and management work of Jianyang State Taxation Bureau is facing unprecedented challenges, but in the practice of tax collection and management, there are still some problems in the management of tax sources. Some problems affecting the quality and efficiency of tax collection and management, such as the poor operation of tax collection and management and the high cost of tax collection and management, need to be solved urgently. This paper mainly adopts the combination of normative research and empirical research, the combination of comparative analysis and ratio analysis, as well as the combination of theory and practice, starting with the theory of tax collection and management. It is of great theoretical and practical significance to study in depth the problems existing in tax collection and management at the grass-roots level in the light of the specific situation of tax collection and management in Jianyang Municipal Bureau of Internal Revenue. The first is to urge the grass-roots tax authorities and tax personnel to change their ideas, to guide the tax collection and management work with the scientific tax collection and management concept, to enrich the theoretical research on tax collection and management, and to provide a reference for the continued promotion of the tax collection and management reform at the grass-roots level. The third is to analyze the problems existing in tax collection and management at the grass-roots level, and put forward suggestions to improve the level of tax collection and management at the grass-roots level. The main contents of this paper are five parts: the first part is the introduction, including the research background, significance, domestic and foreign literature review, research ideas and methods, the innovation and shortcomings of the paper. The second part expounds the related theories, including the basic concept of tax collection and management and the related theory of tax collection and management. The third part is about the current situation of tax collection and management in Jianyang Municipal State tax Bureau, including the environment of economic construction, the situation of household management, the situation of organizing tax revenue in recent years and the operation of tax collection and management. The fourth part analyzes the main problems and causes of tax collection and management in Jianyang State Revenue Bureau. The fifth part is to improve the tax collection and management work of Jianyang Municipal State tax Bureau. By learning from the advanced tax collection and management experience of developed countries, combined with the actual situation of tax collection and management at the grass-roots level, the author puts forward some suggestions for improvement. In this paper, the State Taxation Bureau of Jianyang City is regarded as the representative of the tax collection and management units at the grass-roots level, from the perspective of tax source management, tax collection and management operation, human resources management, In this paper, the problems existing in the process of tax collection and management at the grass-roots level and their causes are deeply analyzed in the aspects of the cost of tax collection and management and the governance of tax collection and management, and on the basis of drawing lessons from the advanced tax collection and management experience of developed countries, Aiming at improving the effectiveness of tax source management, optimizing the operation mode of tax collection and management, scientifically managing the human resources of tax collection and management, and continuously reducing the cost of tax collection and management, Strengthen the management of tax collection and management of several suggestions to improve the quality and efficiency of tax collection.
【學位授予單位】：西南交通大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

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