【摘要】：重點(diǎn)稅源是一個(gè)地區(qū)的主要稅收來(lái)源，通常是地區(qū)主要的支柱性的重點(diǎn)行業(yè)和企業(yè)，對(duì)稅務(wù)部門(mén)有效組織稅收收入有著舉足輕重的作用。隨著經(jīng)濟(jì)社會(huì)的發(fā)展，我國(guó)重點(diǎn)稅源生產(chǎn)經(jīng)營(yíng)日益呈現(xiàn)集團(tuán)化、多元化、國(guó)際化趨勢(shì)，其經(jīng)營(yíng)管理和決策集中度、信息化程度不斷提高，納稅服務(wù)要求高、內(nèi)容復(fù)雜，涉稅訴求快速響應(yīng)要求和跨地區(qū)統(tǒng)一稅收征管要求日益增強(qiáng)。在企業(yè)稅收屬地征管、稅收管理資源分散、信息嚴(yán)重不對(duì)稱(chēng)的情況下，，稅務(wù)機(jī)關(guān)難以對(duì)重點(diǎn)稅源實(shí)行高效監(jiān)管和納稅服務(wù)。因此，根據(jù)重點(diǎn)稅源行業(yè)規(guī)律和特點(diǎn)，對(duì)重點(diǎn)稅源實(shí)施專(zhuān)業(yè)化、精細(xì)化的稅收管理和服務(wù)，構(gòu)建規(guī)范化、信息化、科學(xué)化的稅收管理體系，既是稅務(wù)機(jī)關(guān)在構(gòu)建現(xiàn)代稅收征管體系中需要積極探索和有效推進(jìn)的一個(gè)重要課題，也是適應(yīng)經(jīng)濟(jì)社會(huì)發(fā)展、提高稅收征管質(zhì)量和效率的必然選擇。 基于以上原因，本文以G市地稅局重點(diǎn)稅源為研究對(duì)象，運(yùn)用文獻(xiàn)研究法、比較研究法、實(shí)證研究法，闡述了專(zhuān)業(yè)化管理的重要性。通過(guò)對(duì)國(guó)內(nèi)外重點(diǎn)稅源管理的做法進(jìn)行比較分析，提煉、歸納出重點(diǎn)稅源專(zhuān)業(yè)化管理可供借鑒的經(jīng)驗(yàn)，并對(duì)G市地稅局重點(diǎn)稅源管理現(xiàn)狀及存在問(wèn)題進(jìn)行分析，就建立完善“以風(fēng)險(xiǎn)管理為導(dǎo)向，以科學(xué)分類(lèi)為基礎(chǔ)，以信息管稅為依托，以專(zhuān)業(yè)化管理運(yùn)行機(jī)制為保障”的重點(diǎn)稅源專(zhuān)業(yè)化管理模式提出相應(yīng)對(duì)策。對(duì)策內(nèi)容包括：完善專(zhuān)業(yè)化稅務(wù)管理機(jī)構(gòu)；建立健全專(zhuān)業(yè)化管理制度建設(shè)；創(chuàng)新風(fēng)險(xiǎn)管理模式、專(zhuān)業(yè)化管理手段；培養(yǎng)高素質(zhì)專(zhuān)業(yè)化復(fù)合型人才；實(shí)行專(zhuān)業(yè)化、信息化、個(gè)性化服務(wù)策略等。通過(guò)對(duì)策研究，完善重點(diǎn)稅源專(zhuān)業(yè)化管理的模式，以期對(duì)提高G市地稅局重點(diǎn)稅源管理的質(zhì)量和效率起到一定的啟示作用。
[Abstract]:The key tax source is the main source of tax revenue in a region, usually is the main pillar of key industries and enterprises in the region, and plays an important role in the effective organization of tax revenue by the tax department. With the development of economy and society, the production and management of the key tax sources in our country is becoming more and more collectivized, diversified and internationalized. Tax-related demands for rapid response and cross-regional unified tax collection and management requirements are increasing. In the situation of enterprise tax collection and management, the distribution of tax management resources and the serious asymmetry of information, it is difficult for the tax authorities to efficiently supervise and service the key tax sources. Therefore, according to the laws and characteristics of the key tax sources industry, we should implement specialized and meticulous tax management and service to the key tax sources, and build a standardized, information-based and scientific tax management system. It is not only an important subject that tax authorities should actively explore and effectively promote in the construction of modern tax collection and management system, but also an inevitable choice to adapt to the development of economy and society and to improve the quality and efficiency of tax collection and management. Based on the above reasons, this paper takes the key tax sources of G City Local Taxation Bureau as the research object, uses the literature research method, the comparative research method and the empirical research method, expounds the importance of the specialized management. By comparing and analyzing the methods of the management of key tax sources at home and abroad, this paper summarizes the experiences that can be used for reference in the specialized management of key tax sources, and analyzes the present situation and existing problems of the management of key tax sources in the Bureau of Local Taxation of G City. This paper puts forward the corresponding countermeasures to establish and perfect the specialized management mode of the key tax sources, which is guided by risk management, based on scientific classification, relying on information management and taxation, and guaranteed by the operation mechanism of specialized management. The countermeasures include: perfecting the specialized tax administration organization, establishing and perfecting the specialized management system, innovating the risk management mode and the specialized management means, cultivating the high quality specialized compound talents; Implement specialization, information, individualized service strategy and so on. Through the countermeasure research, consummates the key tax source specialized management pattern, hoped to improve G city local tax bureau key tax source management quality and the efficiency to play the certain enlightenment function.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.42

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