【摘要】：隨著國內(nèi)外環(huán)境和形勢的不斷變化,當前,中國正處于深化改革步伐日益加快、經(jīng)濟發(fā)展轉(zhuǎn)型發(fā)展、全面建設(shè)小康社會的關(guān)鍵時期。市場化、工業(yè)化、國際化、城鎮(zhèn)化、信息化和全球化的發(fā)展,又導致了很多企業(yè)及經(jīng)營主體的核算方式、納稅方式等發(fā)生了不同程度的變化,各種沖突日益明顯,如稅收信息化建設(shè)緩慢與信息技術(shù)快速更新沖突、稅收征管屬地化與經(jīng)濟跨區(qū)沖突、經(jīng)濟全球化與稅收征管屬國化沖突等,稅收征管工作面臨新的挑戰(zhàn)和問題。稅務(wù)服務(wù)和稅收征管的第一陣地是基層的稅務(wù)機關(guān),稅務(wù)機關(guān)是稅務(wù)機關(guān)和企業(yè)溝通聯(lián)系的紐帶,對于稅務(wù)機關(guān)來說,如何適應(yīng)稅收新常態(tài),切實搞好稅收征管工作是一個重要的研究課題。本文運用文獻分析、案例分析、問卷調(diào)查等研究方法,在闡釋稅收征管相關(guān)理論知識的基礎(chǔ)上,以大理市地方稅務(wù)局為例,深入了解大理市地稅局稅收征管的基本做法,通過問卷在全局范圍內(nèi)進行調(diào)查,客觀掌握了大理市地稅局稅收征管工作的現(xiàn)狀：接著,根據(jù)問卷調(diào)查統(tǒng)計分析結(jié)果,指出了大理市地稅局稅收征管存在的主要問題,分析了稅收征管存在問題的成因；最后,針對大理市地稅局稅收征管的問題及成因,提出了大理市地稅局稅收征管的改進對策。
[Abstract]:With the constantly changing environment and situation at home and abroad, China is now in the key period of deepening the pace of reform, transforming economic development and building a well-off society in an all-round way. The development of marketization, industrialization, internationalization, urbanization, information and globalization has led to the accounting method of many enterprises and management subjects, and the tax payers Different degrees of change have taken place, and various conflicts have become increasingly obvious, such as the slow construction of tax information and the conflict of rapid updating of information technology, the localization of tax collection and management, the conflict of economic cross-border, the conflict of economic globalization and the national tax collection and management, and the new challenges and problems in tax collection and management. A position is the tax organ at the grass-roots level, and the tax authorities are the ties of communication between the tax authorities and the enterprises. For the tax authorities, how to adapt to the new normal state of the tax revenue and do a good job of tax collection and management is an important research topic. This paper uses literature analysis, case analysis, questionnaire investigation and other research methods to explain the related tax collection and management. On the basis of the theoretical knowledge, taking the Dali local tax bureau as an example, the basic practice of the tax collection and management of the Dali municipal tax bureau is thoroughly understood. Through the questionnaire survey in the global scope, the status of the tax collection and management of the Dali municipal tax bureau is objectively grasped. Then, according to the questionnaire, the results of the statistical analysis are adjusted, and the Tax Bureau Tax of the Dali city is pointed out. The main problems of collection and management are analyzed, and the causes of the problems in tax collection and management are analyzed. In the end, in view of the problems and causes of the tax collection and management of the Dali municipal tax bureau, the Countermeasures for improving the tax collection and management of the Dali municipal tax bureau are put forward.
【學位授予單位】：云南大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F812.42
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本文編號：2161827