發(fā)布時間：2019-07-01 09:04

【摘要】：伴隨著我國經(jīng)濟(jì)社會的快速發(fā)展和對外開放水平的不斷提升，社會經(jīng)濟(jì)多元化發(fā)展的格局逐步確立，以“風(fēng)險導(dǎo)向、信息管稅”為標(biāo)志的稅源專業(yè)化管理模式正逐步取代以“人盯戶、票管稅”為特征的傳統(tǒng)稅源管理模式。在稅源專業(yè)化模式下，稅務(wù)機(jī)關(guān)的機(jī)構(gòu)設(shè)置、行政運(yùn)轉(zhuǎn)、績效管理、人力資源管理等行政管理機(jī)制也需要進(jìn)行相應(yīng)調(diào)整。本文以市一級以下基層國稅機(jī)關(guān)為立足點(diǎn)，介紹了當(dāng)前基層國稅機(jī)關(guān)行政管理的基本情況，分析了稅源專業(yè)化管理模式對基層稅務(wù)行政管理提出的要求。在此基礎(chǔ)上，本文從稅源專業(yè)化管理的視角，分析當(dāng)前基層稅務(wù)行政管理機(jī)制的不足，主要包括稅務(wù)行政管理體制不夠完善、稅務(wù)行政運(yùn)轉(zhuǎn)機(jī)制不夠健全、績效管理體系不夠系統(tǒng)、稅務(wù)人力資源管理效率偏低等。為了建立起適應(yīng)稅源專業(yè)化管理模式的行政管理機(jī)制，論文從創(chuàng)新稅務(wù)行政管理體制、完善稅務(wù)行政運(yùn)轉(zhuǎn)機(jī)制、深化稅務(wù)績效管理機(jī)制、健全人力資源管理體系等方面，提出了完善基層國稅機(jī)關(guān)行政管理機(jī)制的對策。
[Abstract]:With the rapid development of China's economy and society and the continuous improvement of the level of opening to the outside world, the pattern of diversified development of social economy has been gradually established. The specialized management mode of tax sources marked by "risk-oriented, information management tax" is gradually replacing the traditional tax source management mode characterized by "person-to-household, ticket management tax". Under the mode of tax source specialization, the administrative management mechanisms of tax authorities, such as institutional setting, administrative operation, performance management and human resource management, also need to be adjusted accordingly. This paper takes the grass-roots state tax organs below the city level as the foothold, introduces the basic situation of the current administration of the grass-roots state tax organs, and analyzes the requirements put forward by the specialized management mode of tax sources for the grass-roots tax administration. On this basis, from the perspective of tax source professional management, this paper analyzes the shortcomings of the current grass-roots tax administrative management mechanism, including the imperfect tax administrative management system, the imperfect tax administrative operation mechanism, the performance management system is not systematic, the efficiency of tax human resources management is on the low side, and so on. In order to establish an administrative management mechanism adapted to the specialized management mode of tax sources, this paper puts forward some countermeasures for perfecting the administrative management mechanism of grass-roots state tax organs from the aspects of innovating the tax administrative management system, perfecting the tax administrative operation mechanism, deepening the tax performance management mechanism, and perfecting the human resources management system.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;D630.3

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