【摘要】：稅務(wù)機(jī)關(guān)行使征稅權(quán)的政府機(jī)構(gòu),其主要職能是通過完成征收稅收收入來保障國家機(jī)關(guān)開展日常的行政工作。因此,稅收征管工作效率對于國家和個人都很重要。這是因?yàn)槎愂照鞴苄实奶岣咭环矫娼档土藛挝欢愂账冻龅恼鞫惓杀?另一方面也降低稅收納稅人納稅成本的降低。也正由于此,稅收征管效率的評價和提高成為了政府、企業(yè)和個人等多方共同關(guān)注的問題,也是當(dāng)前的研究熱點(diǎn)。本文從H市國稅局稅收征管工作作為研究對象,來研究稅收征管效率這一普遍關(guān)注的熱點(diǎn)問題。首先通過理解稅收征管的相關(guān)理論和基礎(chǔ)理論的知識,來對全面深入理解稅收征管效率這一概念。其次掌握H市國稅局的基本情況,特別是其稅收征管情況和稅收征管效率管理工作的實(shí)際情況,從H市國稅稅收征管環(huán)境因素、H市國稅局自身工作效率、H市國稅納人納稅情況三個方面來選擇指標(biāo),用聚類分析法篩選所選指標(biāo),從而構(gòu)建了H市國稅稅收征管效率評價指標(biāo)體系。然后運(yùn)用層次分析法來確定指標(biāo)體系的指標(biāo)權(quán)重,以H市國稅局2015和2016兩個年度的評價指標(biāo)數(shù)值來進(jìn)行實(shí)證研究,模糊綜合評價結(jié)果表明,所建立的稅收征管效率評價指標(biāo)體系能夠指導(dǎo)稅收征管效率的實(shí)際評價,具有較強(qiáng)的可操作性。最后,針對H市國稅局稅收征管效率方面存在的不足,從改善H市國稅稅收征管環(huán)境、提高H市國稅局自身工作效率、提升H市國稅納人納稅自主性等三個方便給出提高國稅征管效率的提升途徑,希望能為H市國稅局稅收征管工作提供一定的實(shí)踐指導(dǎo)和借鑒意義。
[Abstract]:The main function of the government agencies that the tax authorities exercise the right of tax collection is to ensure the daily administrative work of the state organs by completing the collection of tax revenue. Therefore, the efficiency of tax collection and management of the country and individuals are very important. This is because the efficiency of tax collection and management on the one hand reduces the unit tax cost, on the other hand, it also reduces the tax cost of the tax payer. Because of this, the evaluation and improvement of tax collection and management efficiency has become a common concern of the government, enterprises and individuals, and is also the current research hotspot. This paper studies the efficiency of tax collection and management, which is a hot issue of general concern, from the tax collection and management work of H City National Taxation Bureau as the research object. Firstly, by understanding the relevant theories and basic theories of tax collection and management, the concept of efficiency of tax collection and management is fully and deeply understood. Secondly, master the basic situation of the H City Internal Revenue Bureau, especially the actual situation of its tax collection and management and the efficiency of tax collection and management. From the environmental factors of tax collection and administration in H city, the working efficiency of the State tax Bureau of H City, and the tax payment situation of tax payers in H City, the selected indexes are selected by cluster analysis. Thus, the evaluation index system of tax collection and management efficiency in H city is constructed. Then the index weight of the index system is determined by analytic hierarchy process (AHP), and the evaluation index value of 2015 and 2016 years of H City Internal Revenue Bureau is used to carry on the empirical research. The fuzzy comprehensive evaluation results show that, The established evaluation index system of tax collection and management efficiency can guide the actual evaluation of tax collection and management efficiency, and has strong maneuverability. Finally, in view of the deficiency in the efficiency of tax collection and administration of the State tax Bureau of H City, from improving the environment of collecting and managing the tax revenue of City H, improving the work efficiency of the Bureau of Internal Revenue of H City, Three convenient ways to improve the efficiency of tax collection and management are given, which hope to provide some practical guidance and reference significance for the tax collection and management work of the tax collection bureau of H city.
【學(xué)位授予單位】：東北石油大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42

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