【摘要】：伴隨著經(jīng)濟(jì)持續(xù)發(fā)展,國家稅收隨之逐步增長,但在新形勢下出現(xiàn)的諸多涉稅新情況使稅收征管面臨著新的難題。現(xiàn)有的征管模式已不能完全解決現(xiàn)代經(jīng)濟(jì)社會(huì)中出現(xiàn)的種種特殊稅務(wù)問題,這要求稅務(wù)機(jī)關(guān)正視現(xiàn)階段征管環(huán)節(jié)中存在的問題,不斷改進(jìn)與完善稅收征管體制以適應(yīng)新形勢的要求。以河西區(qū)地方稅務(wù)局實(shí)際稅收征管工作為參考,通過數(shù)據(jù)調(diào)查和實(shí)證分析對(duì)河西區(qū)地方稅務(wù)局稅收征管現(xiàn)狀進(jìn)行描述和梳理,查找出河西區(qū)地方稅務(wù)局目前稅收征管工作的薄弱環(huán)節(jié)。發(fā)現(xiàn)目前在稅收征收管理環(huán)節(jié)中存在著征管模式不能及時(shí)適應(yīng)現(xiàn)有經(jīng)濟(jì)發(fā)展、稅源無法進(jìn)行全面有效監(jiān)管、內(nèi)部監(jiān)控制度不夠健全、納稅申報(bào)硬件條件不足等問題�；鶎佣悇�(wù)機(jī)關(guān)存在信息系統(tǒng)未發(fā)揮有效作用、稅源監(jiān)管體系不完備、組織機(jī)構(gòu)設(shè)置有待健全、納稅征管環(huán)境尚未完善等原因是制約河西區(qū)稅務(wù)征管模式不健全的主要原因。借鑒了國內(nèi)先進(jìn)城市和其他國家的稅收征管模式,吸取其稅收征管工作中諸如注重個(gè)性化服務(wù)、注重人員素質(zhì)培養(yǎng)以及優(yōu)化電子納稅服務(wù)平臺(tái)等經(jīng)驗(yàn)。在結(jié)合河西區(qū)地方稅務(wù)局實(shí)際稅收征管情況和相關(guān)理論知識(shí)的基礎(chǔ)上,提出可以通過完善信息系統(tǒng)、構(gòu)建稅源專業(yè)化管理、逐步實(shí)現(xiàn)組織機(jī)構(gòu)一體化、優(yōu)化納稅申報(bào)環(huán)境等手段,進(jìn)一步優(yōu)化稅收管理,堵塞征管漏洞,提高納稅遵從度并不斷河西區(qū)優(yōu)化稅收征管模式。
[Abstract]:With the sustained development of economy, the national tax increases gradually, but under the new situation, the tax collection and management are faced with new problems. The existing mode of collection and management can not completely solve all kinds of special tax problems in modern economy and society, which requires the tax authorities to face up to the problems existing in the process of collection and management at the present stage. Constantly improve and improve the tax collection and management system to meet the requirements of the new situation. Taking the actual tax collection and management work of Hexi Local Taxation Bureau as a reference, this paper describes and combs the present situation of tax collection and management of Hexi Local Taxation Bureau through data investigation and empirical analysis. Find out the current tax collection and management of the weak link of the Hexi District Local Taxation Bureau. It is found that there are some problems in the management of tax collection and management, such as the mode of collection and management can not adapt to the existing economic development in time, the source of tax can not be fully and effectively supervised, the internal monitoring system is not perfect enough, and the hardware conditions of tax declaration are insufficient. The main reasons that restrict the unsound mode of tax collection and management in Hexi district are the existence of information system not playing an effective role, the imperfect supervision system of tax sources, the establishment of organization and organization, and the imperfect environment of tax collection and administration in Hexi district. This paper draws lessons from the models of tax collection and management in advanced cities and other countries at home and abroad, and draws on the experience in tax collection and management such as paying attention to individualized service, training the quality of personnel and optimizing the electronic tax service platform. On the basis of the actual tax collection and management situation and related theoretical knowledge of Hexi Local Taxation Bureau, it is put forward that the integration of organization and organization can be gradually realized by perfecting the information system, constructing the specialized management of tax sources, and gradually realizing the integration of organization and organization. By optimizing the tax declaration environment, we should further optimize the tax administration, plug the loopholes of tax collection and management, improve the degree of tax compliance, and constantly optimize the tax collection and management mode in Hexi District.
【學(xué)位授予單位】：天津師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F812.42

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本文編號(hào)：2320947