【摘要】：重點稅源是一個地區(qū)的主要稅收來源，通常是地區(qū)主要的支柱性的重點行業(yè)和企業(yè)，對稅務(wù)部門有效組織稅收收入有著舉足輕重的作用。隨著經(jīng)濟社會的發(fā)展，我國重點稅源生產(chǎn)經(jīng)營日益呈現(xiàn)集團化、多元化、國際化趨勢，其經(jīng)營管理和決策集中度、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。在企業(yè)稅收屬地征管、稅收管理資源分散、信息嚴重不對稱的情況下，，稅務(wù)機關(guān)難以對重點稅源實行高效監(jiān)管和納稅服務(wù)。因此，根據(jù)重點稅源行業(yè)規(guī)律和特點，對重點稅源實施專業(yè)化、精細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的一個重要課題，也是適應(yīng)經(jīng)濟社會發(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市地稅局重點稅源為研究對象，運用文獻研究法、比較研究法、實證研究法，闡述了專業(yè)化管理的重要性。通過對國內(nèi)外重點稅源管理的做法進行比較分析，提煉、歸納出重點稅源專業(yè)化管理可供借鑒的經(jīng)驗，并對G市地稅局重點稅源管理現(xiàn)狀及存在問題進行分析，就建立完善“以風(fēng)險管理為導(dǎo)向，以科學(xué)分類為基礎(chǔ)，以信息管稅為依托，以專業(yè)化管理運行機制為保障”的重點稅源專業(yè)化管理模式提出相應(yīng)對策。對策內(nèi)容包括：完善專業(yè)化稅務(wù)管理機構(gòu)；建立健全專業(yè)化管理制度建設(shè)；創(chuàng)新風(fēng)險管理模式、專業(yè)化管理手段；培養(yǎng)高素質(zhì)專業(yè)化復(fù)合型人才；實行專業(yè)化、信息化、個性化服務(wù)策略等。通過對策研究，完善重點稅源專業(yè)化管理的模式，以期對提高G市地稅局重點稅源管理的質(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)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

【參考文獻】

相關(guān)期刊論文 前10條

1 吳潔蕙;;澳大利亞稅源管理及對我國的啟示[J];涉外稅務(wù);2007年03期

2 劉華;陽堯;邱伊莎;;國外納稅遵從研究動態(tài)[J];涉外稅務(wù);2008年12期

3 深圳市國家稅務(wù)局課題組;陳捷;王銘遠;陳新宇;徐躍;姚恒;;OECD成員國大企業(yè)稅收征管經(jīng)驗及其借鑒[J];涉外稅務(wù);2010年09期

4 許亥隆;;淺議大企業(yè)稅務(wù)稽查方法[J];涉外稅務(wù);2010年11期

5 楊華;王冬明;董宏;;大企業(yè)稅收管理經(jīng)驗借鑒:以英國、美國、荷蘭為例[J];涉外稅務(wù);2010年12期

6 胡云松;;稅收風(fēng)險管理探索與實踐[J];稅務(wù)研究;2009年11期

7 張倫俊;楊天明;李曉矛;;重點稅源監(jiān)控企業(yè)的稅收特征[J];統(tǒng)計研究;2010年02期

8 康建軍;李彩青;;稅源專業(yè)化管理若干問題的思考[J];銅陵學(xué)院學(xué)報;2012年04期

9 孫志蕊;郭強;;建立稅收風(fēng)險識別評估機制 提升稅源專業(yè)化管理水平[J];天津經(jīng)濟;2012年11期

10 孟夢;;回眸中國影視舞蹈60年[J];舞蹈;2009年10期

本文編號：2415355