本文選題：呼和浩特市 + 服務(wù)業(yè)��； 參考：《內(nèi)蒙古大學》2013年碩士論文

【摘要】：隨著呼和浩特市經(jīng)濟發(fā)展,人民生活水平提高,各類組織對外交流增多,因此在餐飲、住宿、娛樂等服務(wù)業(yè)上的消費出現(xiàn)大幅度增長。消費額的增長帶來了服務(wù)業(yè)營業(yè)收入的增長,從而應(yīng)該帶來以營業(yè)額為基準的稅收的同步增長。但實際情況是稅收增長緩慢,在“以票控稅”的中國納稅思路背景下,發(fā)票管理就成為稅收增長緩慢的關(guān)鍵問題。而發(fā)票管理的不力不僅僅會導致財政收入減少,而且會扭曲市場價格機制、擴大收入分配不公、提供尋租空間、敗壞社會政治風氣,給社會帶來巨大的危害。 本文首先介紹呼和浩特市的實際情況,然后進一步分析歸納總結(jié)其發(fā)票管理中存在的制度、執(zhí)行、激勵、環(huán)境等各方面的問題,并從稅務(wù)機關(guān)、納稅人、消費者三方之間的博弈關(guān)系角度建立利益博弈模型,尋求模型的均衡解(即三者的最佳策略)。在此基礎(chǔ)上,本文綜合借鑒國內(nèi)外的相關(guān)研究和其他地區(qū)的策略,提出呼和浩特市餐飲娛樂等服務(wù)業(yè)發(fā)票管理問題的解決策略。 為解決上述問題,需要針對治理環(huán)境、稅務(wù)機關(guān)、納稅人、消費者等多個角度進行調(diào)整：提升發(fā)票管理的法律地位；加大對稅法和消費者維權(quán)宣傳；培養(yǎng)基層執(zhí)法隊伍、與其他部門聯(lián)合提升隊伍執(zhí)行力；發(fā)票操作上更方便納稅人；通過加強電子稅控、部門網(wǎng)絡(luò)信息聯(lián)網(wǎng)、第三方審計等措施加強對發(fā)票管理監(jiān)控；提高檢察效率,降低檢查成本；加大力度打擊違法犯罪行為；提升防偽水平；加大力度獎勵和保障發(fā)票違法舉報者的權(quán)益。
[Abstract]:With the development of Huhhot's economy, the improvement of people's living standard and the increase of foreign exchange among various organizations, the consumption of catering, accommodation, entertainment and other service industries has increased by a large margin. The increase in consumption has led to an increase in revenue in the service sector, which should lead to a simultaneous increase in revenue based on turnover. But the actual situation is that the tax growth is slow. Under the background of "controlling tax by ticket" in China, invoice management becomes the key problem of the slow tax growth. The weak invoice management will not only lead to the reduction of financial revenue, but also distort the market price mechanism, expand the unfair distribution of income, provide rent-seeking space, corrupt the social and political atmosphere, and bring great harm to the society. This paper first introduces the actual situation of Hohhot City, and then further analyzes and summarizes the existing problems in invoice management, such as system, execution, incentive, environment, and so on, and from the tax authorities, taxpayers, The benefit game model is established from the perspective of the relationship between the three parties of consumers, and the equilibrium solution of the model is sought (that is, the best strategy of the three parties). On this basis, this paper synthetically draws lessons from the domestic and foreign related research and other regions' strategy, puts forward the solution strategy of Huhhot city catering and entertainment service industry invoice management problem. In order to solve the above problems, we need to adjust the administrative environment, tax authorities, taxpayers, consumers and so on: to enhance the legal status of invoice management; to increase the publicity of tax laws and consumer rights; and to train grass-roots law enforcement teams. Jointly with other departments to enhance the execution of the team; invoice operation more convenient for taxpayers; through strengthening electronic tax control, departmental network information networking, third party audit and other measures to strengthen the supervision of invoice management, improve the efficiency of inspection, reduce the cost of inspection; Increase efforts to crack down on illegal and criminal acts; enhance the level of anti-counterfeiting; increase efforts to reward and protect the rights and interests of invoice offenders.
【學位授予單位】：內(nèi)蒙古大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F719;F224.32;D922.22

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本文編號：1927715