B地稅局稅源管理及其專業(yè)化發(fā)展對(duì)策
發(fā)布時(shí)間：2018-10-15 20:12
【摘要】：隨著經(jīng)濟(jì)社會(huì)的發(fā)展,一方面,納稅人不僅在數(shù)量上大幅增長,而且其經(jīng)營方式、經(jīng)營業(yè)務(wù)日益復(fù)雜,征納雙方信息不對(duì)稱的矛盾日益突出,給稅收征管工作帶來不利影響和諸多挑戰(zhàn)；另一方面,稅收征管工作中傳統(tǒng)的管理模式和方法,導(dǎo)致基層地稅部門人力投入相對(duì)不足,配置不夠科學(xué),尤其是高素質(zhì)、專業(yè)化人才較為缺乏,一定程度上降低了稅收征管的質(zhì)量和效率,無法適應(yīng)新時(shí)期科學(xué)化、專業(yè)化、精細(xì)化的發(fā)展要求。因此,探索先進(jìn)的稅源管理模式、開展稅源專業(yè)化管理顯得尤為必要和緊迫。 本文以B地稅局為研究對(duì)象,在充分調(diào)研的基礎(chǔ)上,運(yùn)用理論和實(shí)踐相結(jié)合的方法,運(yùn)用管理學(xué)和經(jīng)濟(jì)學(xué)的相關(guān)理論,借鑒國內(nèi)外稅源管理的先進(jìn)理念和經(jīng)驗(yàn),結(jié)合B地稅局經(jīng)濟(jì)和稅收征管特點(diǎn),分析B地稅局稅源管理存在的問題,探討在B地稅局深化稅源專業(yè)化管理改革的有效途徑。本文由以下幾部分組成： 第一部分為緒論。主要闡述了論文的研究背景和目的、研究的內(nèi)容和方法、稅源專業(yè)化管理的基本概念和理論依據(jù)。 第二部分為國內(nèi)外稅源管理常見模式和經(jīng)驗(yàn)。主要闡述了美國、加拿大、新加坡、中國香港和我國的稅源管理模式,并歸納了五條可借鑒的經(jīng)驗(yàn)。 第三部分為B地稅局稅源管理模式、成效及問題。通過闡述B地稅局稅源管理發(fā)展歷程,歸納B地稅局取得的成效,重點(diǎn)分析了B地稅局在管理和服務(wù)理念、稅源管控、稅源管理方式、組織機(jī)構(gòu)和人力資源配置四方面存在的問題,從實(shí)證角度說明B地稅局稅源管理改革刻不容緩。 第四部分為B地稅局稅源管理的兩大影響因素。主要從B區(qū)經(jīng)濟(jì)狀況、市地稅局發(fā)展規(guī)劃和部署兩方面分析對(duì)B地稅局稅源管理的影響,為提出改革措施提供依據(jù)。 第五部分為B地稅局稅源管理專業(yè)化發(fā)展對(duì)策。主要從業(yè)務(wù)流程、納稅服務(wù)、風(fēng)險(xiǎn)和分類管理、稅源管理社會(huì)化、信息管稅、組織機(jī)構(gòu)、人力資源、運(yùn)行和保障機(jī)制八個(gè)方面進(jìn)行重點(diǎn)分析,提出B地稅局稅源管理改革的設(shè)想和具體措施。 第六部分為結(jié)論與展望。主要總結(jié)了論文的研究成果,并展望下一步的研究方向。
[Abstract]:With the development of economy and society, on the one hand, taxpayers not only increase in quantity, but also their management mode and business are becoming more and more complicated, and the contradiction of asymmetric information between the two parties is becoming more and more prominent. On the other hand, the traditional management modes and methods in tax collection and management work lead to relatively insufficient manpower input and scientific allocation of local tax departments at the grass-roots level, especially for high quality. The lack of specialized talents to a certain extent reduces the quality and efficiency of tax collection and management, and can not adapt to the scientific, specialized and refined development requirements of the new period. Therefore, it is necessary and urgent to explore the advanced tax source management mode and develop the specialized tax source management. This paper takes B Local tax Bureau as the research object, on the basis of full investigation, using the method of combining theory and practice, using the relevant theories of management and economics, drawing lessons from the advanced ideas and experiences of tax source management at home and abroad. Combined with the characteristics of economy and tax collection and management in B Local Taxation Bureau, this paper analyzes the problems existing in the management of tax sources in B Local tax Bureau, and probes into the effective ways to deepen the reform of the specialized management of tax sources in B Local tax Bureau. This paper consists of the following parts: the first part is an introduction. This paper mainly expounds the research background and purpose, the contents and methods of the research, the basic concept and theoretical basis of the specialized management of tax sources. The second part is the common mode and experience of tax source management at home and abroad. This paper mainly expounds the tax source management models of the United States, Canada, Singapore, Hong Kong, China and China, and sums up five experiences that can be used for reference. The third part is the management mode, effectiveness and problems of B Local Revenue Bureau. Through expounding the development course of B local tax bureau's tax source management, summarizing the achievements of B local tax bureau, the paper analyzes the B local tax bureau's management and service concept, tax source control, tax source management mode, etc. There are four problems in organization and human resource allocation, it is urgent to explain the reform of tax source management in B ground tax bureau from the perspective of demonstration. The fourth part is the B local tax bureau tax source management two big influence factors. This paper mainly analyzes the influence on the tax source management of B local tax bureau from two aspects: the economic situation of area B, the development plan and arrangement of the city local tax bureau, and provides the basis for putting forward the reform measures. The fifth part is the development countermeasure of B local tax bureau tax source management specialization. Mainly from eight aspects of business process, tax service, risk and classification management, socialization of tax source management, information management, organization, human resources, operation and security mechanism. This paper puts forward some tentative ideas and concrete measures for the reform of tax source management in B local tax bureau. The sixth part is the conclusion and prospect. This paper summarizes the research results and looks forward to the next research direction.
【學(xué)位授予單位】：廣東工業(yè)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
本文編號(hào)：2273706
[Abstract]:With the development of economy and society, on the one hand, taxpayers not only increase in quantity, but also their management mode and business are becoming more and more complicated, and the contradiction of asymmetric information between the two parties is becoming more and more prominent. On the other hand, the traditional management modes and methods in tax collection and management work lead to relatively insufficient manpower input and scientific allocation of local tax departments at the grass-roots level, especially for high quality. The lack of specialized talents to a certain extent reduces the quality and efficiency of tax collection and management, and can not adapt to the scientific, specialized and refined development requirements of the new period. Therefore, it is necessary and urgent to explore the advanced tax source management mode and develop the specialized tax source management. This paper takes B Local tax Bureau as the research object, on the basis of full investigation, using the method of combining theory and practice, using the relevant theories of management and economics, drawing lessons from the advanced ideas and experiences of tax source management at home and abroad. Combined with the characteristics of economy and tax collection and management in B Local Taxation Bureau, this paper analyzes the problems existing in the management of tax sources in B Local tax Bureau, and probes into the effective ways to deepen the reform of the specialized management of tax sources in B Local tax Bureau. This paper consists of the following parts: the first part is an introduction. This paper mainly expounds the research background and purpose, the contents and methods of the research, the basic concept and theoretical basis of the specialized management of tax sources. The second part is the common mode and experience of tax source management at home and abroad. This paper mainly expounds the tax source management models of the United States, Canada, Singapore, Hong Kong, China and China, and sums up five experiences that can be used for reference. The third part is the management mode, effectiveness and problems of B Local Revenue Bureau. Through expounding the development course of B local tax bureau's tax source management, summarizing the achievements of B local tax bureau, the paper analyzes the B local tax bureau's management and service concept, tax source control, tax source management mode, etc. There are four problems in organization and human resource allocation, it is urgent to explain the reform of tax source management in B ground tax bureau from the perspective of demonstration. The fourth part is the B local tax bureau tax source management two big influence factors. This paper mainly analyzes the influence on the tax source management of B local tax bureau from two aspects: the economic situation of area B, the development plan and arrangement of the city local tax bureau, and provides the basis for putting forward the reform measures. The fifth part is the development countermeasure of B local tax bureau tax source management specialization. Mainly from eight aspects of business process, tax service, risk and classification management, socialization of tax source management, information management, organization, human resources, operation and security mechanism. This paper puts forward some tentative ideas and concrete measures for the reform of tax source management in B local tax bureau. The sixth part is the conclusion and prospect. This paper summarizes the research results and looks forward to the next research direction.
【學(xué)位授予單位】：廣東工業(yè)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
【參考文獻(xiàn)】
相關(guān)期刊論文 前1條
1 文英;唐海燕;;建立稅收風(fēng)險(xiǎn)管理體系問題探析[J];涉外稅務(wù);2006年12期
，本文編號(hào)：2273706
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