新征管模式下青海省海東地稅稅源管理研究
發(fā)布時間：2019-02-18 20:34
【摘要】：我國稅費改革從1994年開始正式實施，隨后稅收征管工作不斷發(fā)展進(jìn)步，地方稅收收入也呈現(xiàn)出快速增長的態(tài)勢，，但稅收管理仍存在諸多薄弱環(huán)節(jié)，底數(shù)不清、申報不實、事前管理缺位、稅源管理力量不足等問題依然嚴(yán)峻，稅收流失現(xiàn)象還很嚴(yán)重。稅收管理的核心內(nèi)容就是稅源管理，而稅源管理水平也直接影響著征管工作的效率和質(zhì)量。研究并以此來加強稅源管理對于增加稅收收入、提高稅收質(zhì)量、規(guī)范納稅環(huán)境具有重要的意義。 本文嘗試以海東地稅為例，通過比較、實地調(diào)查、文獻(xiàn)資料、系統(tǒng)分析等研究方法，對西部地區(qū)稅務(wù)機關(guān)如何進(jìn)一步強化稅源管理進(jìn)行分析說明，主要核心是深入探討研究稅源管理的一系列理論，實證分析青海省海東市稅收收入及稅源結(jié)構(gòu)，對比新舊征管模式，針對海東地稅稅源管理現(xiàn)狀，從征管模式、稅收環(huán)境、管理手段、稅收執(zhí)法等方面剖析稅源管理工作中存在的問題，并借鑒國內(nèi)外稅源管理工作的先進(jìn)經(jīng)驗，提出加強稅源管理工作的對策及建議，研究如何構(gòu)建切實有效的稅源管理體系，探索精細(xì)化、科學(xué)化、專業(yè)化稅源管理的方法，為稅收征管工作服務(wù)，確保稅收收入持續(xù)健康增長。 論文綜合國內(nèi)外研究成果，從提升質(zhì)量、提高能力、優(yōu)化環(huán)境等方面入手，積極探索推動海東地稅稅源專業(yè)化管理的方法，從而加快稅源管理問題的有效解決，為促進(jìn)青海省海東市經(jīng)濟社會和諧穩(wěn)定發(fā)展作出貢獻(xiàn),并對今后研究西部地區(qū)稅源管理相關(guān)問題提供一定的實際參考。
[Abstract]:The tax and fee reform in our country has been formally implemented since 1994, and then the tax collection and management work has been developing and making progress, and the local tax revenue has also shown a rapid growth trend. However, there are still many weak links in the tax administration, the basis is not clear, and the declaration is not true. Problems such as absence of prior management and insufficient power of tax source management are still severe, and the phenomenon of tax loss is still very serious. The core content of tax management is tax source management, and the level of tax source management directly affects the efficiency and quality of tax collection and management. It is of great significance to study and strengthen the management of tax sources for increasing tax revenue, improving the quality of tax and standardizing the tax environment. This paper tries to take Haidong local tax as an example, through comparison, field investigation, literature, systematic analysis and other research methods, to analyze and explain how the tax authorities in the western region further strengthen the management of tax sources. The main core is to deeply study a series of theories of tax source management, empirically analyze the tax revenue and tax source structure of Haidong City, Qinghai Province, compare the new and old tax collection and management models, and aim at the present situation of the management of Haidong local tax source, from the collection and management model, the tax environment, This paper analyzes the problems existing in the management of tax sources from the aspects of management means and tax enforcement, and draws lessons from the advanced experience in the management of tax sources at home and abroad, and puts forward some countermeasures and suggestions for strengthening the management of tax sources. This paper studies how to construct an effective management system of tax sources, explore the methods of fine, scientific and specialized management of tax sources, serve the work of tax collection and management, and ensure the sustained and healthy growth of tax revenue. This paper synthesizes the domestic and foreign research results, from the aspects of improving the quality, improving the ability, optimizing the environment and so on, actively explores the method of promoting the specialized management of the Haidong local tax source, thus speeding up the effective solution of the problem of the tax source management. It will contribute to the harmonious and stable development of economy and society in Haidong City of Qinghai Province and provide a certain practical reference for the future study on the related problems of tax source management in the western region.
【學(xué)位授予單位】：青海民族大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42
本文編號：2426178
[Abstract]:The tax and fee reform in our country has been formally implemented since 1994, and then the tax collection and management work has been developing and making progress, and the local tax revenue has also shown a rapid growth trend. However, there are still many weak links in the tax administration, the basis is not clear, and the declaration is not true. Problems such as absence of prior management and insufficient power of tax source management are still severe, and the phenomenon of tax loss is still very serious. The core content of tax management is tax source management, and the level of tax source management directly affects the efficiency and quality of tax collection and management. It is of great significance to study and strengthen the management of tax sources for increasing tax revenue, improving the quality of tax and standardizing the tax environment. This paper tries to take Haidong local tax as an example, through comparison, field investigation, literature, systematic analysis and other research methods, to analyze and explain how the tax authorities in the western region further strengthen the management of tax sources. The main core is to deeply study a series of theories of tax source management, empirically analyze the tax revenue and tax source structure of Haidong City, Qinghai Province, compare the new and old tax collection and management models, and aim at the present situation of the management of Haidong local tax source, from the collection and management model, the tax environment, This paper analyzes the problems existing in the management of tax sources from the aspects of management means and tax enforcement, and draws lessons from the advanced experience in the management of tax sources at home and abroad, and puts forward some countermeasures and suggestions for strengthening the management of tax sources. This paper studies how to construct an effective management system of tax sources, explore the methods of fine, scientific and specialized management of tax sources, serve the work of tax collection and management, and ensure the sustained and healthy growth of tax revenue. This paper synthesizes the domestic and foreign research results, from the aspects of improving the quality, improving the ability, optimizing the environment and so on, actively explores the method of promoting the specialized management of the Haidong local tax source, thus speeding up the effective solution of the problem of the tax source management. It will contribute to the harmonious and stable development of economy and society in Haidong City of Qinghai Province and provide a certain practical reference for the future study on the related problems of tax source management in the western region.
【學(xué)位授予單位】：青海民族大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42
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