【摘要】：稅源專業(yè)化管理是國家稅務總局“十二五”時期稅收征管創(chuàng)新的重點工作,是實現(xiàn)稅收科學化、精細化管理和深化推進稅收征管改革的必然選擇和途徑,更是新形勢下稅收工作的迫切需求。尤其是近年來,全面“營改增”、“金稅三期系統(tǒng)”上線、“互聯(lián)網(wǎng)+稅務”、國稅與地稅聯(lián)合體制改革等征管新形勢對稅務制度管理和服務均提出了更高的要求。當前,全國各地基層稅務機關不斷地探索、實踐和完善稅源專業(yè)化管理,力求通過加強稅源專業(yè)化管理,進而提升整體稅收征管的質(zhì)效。本文以越秀區(qū)國稅局為研究對象,采用比較分析法、案例研究法、訪談法,通過理論結合實際展開討論。首先對國內(nèi)外研究文獻進行歸納說明,結合管理學相關理論,界定稅源管理、稅源專業(yè)化等理論的概念和相關特征,指明現(xiàn)代稅收征管中稅源專業(yè)化管理的重要意義。其次針對越秀區(qū)國稅局稅源專業(yè)化管理工作開展情況和現(xiàn)狀進行探討,指出當前稅源專業(yè)化管理中存在的問題,如分級分類管理問題、人才建設問題,納稅服務問題、信息管稅問題、風險管理機制問題、機構設置和崗責分工問題等,并對應剖析成因。最后借鑒國內(nèi)其他地區(qū)稅務機關稅源專業(yè)化管理的先進經(jīng)驗,根據(jù)越秀區(qū)國稅局的存在問題和實際情況,分別在深化分級分類管理、提升稅收風險管理、發(fā)揮信息管稅作用、優(yōu)化崗責體系、健全納稅服務體系、加強干部隊伍建設六大方面提出完善對策。本文旨在通過對越秀區(qū)國稅局稅源專業(yè)化管理現(xiàn)狀、存在問題和成因進行深度剖析,提出優(yōu)化和完善建議,從而提高稅務機關稅收征管的質(zhì)量和效率。同時,也為全國各地稅務機關提供理論方法的參考和實際措施的借鑒。
[Abstract]:The specialized management of tax sources is the key work of tax collection and management innovation during the 12th Five-Year Plan period of the State Administration of Taxation. It is the inevitable choice and way to realize the scientific tax collection, fine management and deepen the tax collection and management reform. It is the urgent need of tax work under the new situation. Especially in recent years, the new situation of comprehensive "business reform and increase", "the third phase of gold tax system", "Internet tax" and the reform of joint system of national tax and local tax have put forward higher requirements for tax system management and service. At present, the grass-roots tax authorities throughout the country constantly explore, practice and improve the specialized management of tax sources, and strive to enhance the overall tax collection and management of the quality and effectiveness through strengthening the specialized management of tax sources. This article takes Yuexiu District Internal Revenue Bureau as the research object, uses the comparative analysis method, the case study method, the interview method, through the theory unifies the practice to launch the discussion. Firstly, this paper summarizes and explains the domestic and foreign research literature, defines the concepts and relevant characteristics of the theories of tax source management and tax source specialization, and points out the important significance of tax source specialization management in modern tax collection and management. Secondly, this paper discusses the situation and present situation of specialized management of tax source in Yuexiu District, and points out the problems in the specialized management of tax source, such as classified management, talent construction, tax service. The problems of information management and taxation, risk management mechanism, organization setting and division of duties and responsibilities, etc. Finally, drawing lessons from the advanced experience of the specialized management of tax sources of other domestic tax authorities, according to the existing problems and actual conditions of the Yuexiu District State Taxation Bureau, they are separately deepening the classified management, promoting tax risk management, and giving play to the role of information management in tax management. Optimize the post responsibility system, perfect the tax service system, strengthen the cadre team construction six aspects to put forward the perfect countermeasure. This article aims to improve the quality and efficiency of tax collection and management of tax authorities by analyzing the current situation, existing problems and causes of the specialized management of tax sources in Yuexiu District, and putting forward some suggestions for optimization and perfection. At the same time, the tax authorities throughout the country to provide theoretical reference and practical measures for reference.
【學位授予單位】：暨南大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42

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