本文關(guān)鍵詞：株洲市地稅局稅收征管內(nèi)部控制研究　出處：《湖南大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

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【摘要】：面對社會經(jīng)濟(jì)迅速發(fā)展、商業(yè)模式創(chuàng)新不斷、稅源流動性顯著增強的現(xiàn)實,稅務(wù)部門如何強化稅源監(jiān)控,提高稅收征管效率,提高納稅人的稅法遵從度,防范稅收執(zhí)法中的腐敗行為,成為稅收征管及其內(nèi)部控制迫切需要解決的問題。 本文在借鑒相關(guān)研究成果的基礎(chǔ)上,結(jié)合株洲市地稅局的稅收征管實際,以委托代理理論、信息不對稱理論、組織行為學(xué)、內(nèi)部控制等相關(guān)理論作為研究的理論依托,對株洲市地稅局稅收征管面臨的風(fēng)險進(jìn)行分析,從稅收計劃、組織文化、人力資源、征管業(yè)務(wù)規(guī)程、信息技術(shù)等方面查找原因,試圖從構(gòu)建地稅文化、推進(jìn)流程再造實施專業(yè)化管理、實施人才分類專業(yè)化管理、依托信息化建設(shè)、實現(xiàn)關(guān)鍵點控制等多個角度提出對策和措施,從而完善與稅收征管工作相匹配的內(nèi)部控制體系。 本文結(jié)合株洲市地稅局稅收征管現(xiàn)狀,創(chuàng)新提出了在完善株洲市地稅局稅收征管內(nèi)部控制過程中,目前指令性的稅收計劃與確保法律法規(guī)的遵循這一內(nèi)部控制的基本目標(biāo)相沖突,應(yīng)改進(jìn)稅收計劃的管理,突出稅收征管質(zhì)量考核的考評作用；與稅收專業(yè)化管理相適應(yīng),對人力資源實行分類專業(yè)化管理,鼓勵干部進(jìn)行個人職業(yè)規(guī)劃,推進(jìn)培訓(xùn)的針對性,實現(xiàn)人員崗職匹配；對株洲市地稅局如何利用信息技術(shù)來嚴(yán)密監(jiān)控稅源、提高征管效率、改進(jìn)稅收征管內(nèi)部控制提出了具體措施,具有較強的現(xiàn)實意義。
[Abstract]:Facing the rapid development of the social economy , the innovation of the business model and the obvious strengthening of the fluidity of the tax source , how to strengthen the tax source monitoring , improve the efficiency of tax collection and management , improve the tax law compliance of the taxpayers , and prevent the corruption in the tax law enforcement are the urgent problems to be solved in the tax collection and internal control . Based on the relevant research results , this paper analyzes the risks faced by Zhuzhou Local Taxation Bureau by using relevant theories such as agency theory , information asymmetry theory , organizational behavior and internal control as the theoretical basis of research , and tries to put forward countermeasures and measures from the aspects of tax planning , organization culture , human resources , recruitment business regulations , information technology and so on , so as to improve the internal control system which matches the tax collection work . Based on the present situation of tax collection and administration in Zhuzhou Urban Tax Bureau , this paper puts forward that the current instructional tax plan conflicts with the basic objective of ensuring the compliance of the laws and regulations with the internal control . It should improve the management of the tax plan , emphasize the assessment of the quality assessment of the tax collection and management , and encourage the cadres to carry out the classification and specialization management of the tax collection and management , encourage the cadres to carry out personal career planning , promote the pertinence of the training , and put forward concrete measures to improve the management efficiency and improve the internal control of the tax administration .

【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42;F810.6

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本文編號：1357669