發(fā)布時(shí)間：2018-01-11 18:39

  本文關(guān)鍵詞：廣漢市地方稅征收成本控制的案例研究　出處：《電子科技大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 地方稅收 征收成本 成本控制

【摘要】：稅收作為一種社會經(jīng)濟(jì)范疇同樣存在著經(jīng)濟(jì)利益最大化的目標(biāo)。在既定的收入下如何控制成本將直接關(guān)系著利益最大化的目標(biāo)。以此理論作為依據(jù),要求稅收相關(guān)職能部門通過一系列的辦法來控制并降低稅收成本以實(shí)現(xiàn)稅收凈收益的最大化。隨著我國當(dāng)下社會經(jīng)濟(jì)迅猛發(fā)展的時(shí)代背景下,各級稅務(wù)職能部門要想實(shí)現(xiàn)稅收目標(biāo),便需要思考如何以更低的稅收成本、更優(yōu)質(zhì)的服務(wù)態(tài)度、更飽滿的工作質(zhì)量,讓廣大人民群眾滿意,并以此依法征收最多的稅款。 廣漢市地方稅稅收是廣漢市地方財(cái)政收入的重要來源�？刂频囟愓魇粘杀�,與地方政府和人民有著密切的關(guān)系。本文就廣漢市地方稅收征收成本加以調(diào)查分析和研究,試圖探尋一套有效地控制稅收成本的策略。首先,明確本研究的背景、價(jià)值和意義,并闡述國內(nèi)外研究現(xiàn)狀的發(fā)展趨勢,并介紹本文的研究方法、創(chuàng)新處和行文結(jié)構(gòu)。其次,陳述稅收成本與效率的相關(guān)理論,并闡述地方稅稅收成本的含義和特點(diǎn),以及地方稅稅收成本和效率的相互關(guān)聯(lián)。再次,陳述出廣漢市地方稅稅收成本目前的發(fā)展現(xiàn)狀,分析出廣漢市地方稅稅收成本和效率的主要問題,找出致使廣漢市地方稅稅收成本偏高和效率較低的主要因素。再次,分別對廣漢市地方稅稅收征管效率和廣漢市地方稅稅收隊(duì)伍內(nèi)控進(jìn)行獨(dú)立成章分析。在對稅收征管效率及廣漢市地方稅稅收征管效率進(jìn)行分析后,提出通過如何通過推行稅源精細(xì)化地管理來實(shí)現(xiàn)高效的辦稅服務(wù)體系,以促進(jìn)廣漢市稅收征管效率的進(jìn)一步提高。同時(shí),對稅收隊(duì)伍內(nèi)控及廣漢市地方稅稅收隊(duì)伍內(nèi)控的情況進(jìn)行分析后,提出通過樹立稅收成本的觀念,提高人員素質(zhì),科學(xué)設(shè)置機(jī)構(gòu),合理配備人員,注重干部培訓(xùn),推進(jìn)稅務(wù)稽查的專業(yè)化建設(shè)的一系列改進(jìn)提升隊(duì)伍內(nèi)控,實(shí)現(xiàn)成本控制。最后,通篇總結(jié)廣漢市稅收效率和成本的控制。 本文的研究價(jià)值,除了期望用稅收成本分析的基本理論應(yīng)用到廣漢市地方稅稅收的管理工作并能完善稅收相關(guān)理論體系,還期望能深化廣漢市地方稅稅收征管體系的改革、提高征管質(zhì)量、降低稅收成本,促進(jìn)廣漢市地方政府財(cái)力的快速穩(wěn)定增長和社會的可持續(xù)性發(fā)展。
[Abstract]:Tax, as a kind of social economic category, also has the goal of maximizing economic benefits. How to control the cost under the established income will directly relate to the goal of the maximization of benefits. This theory is based on this theory. Tax related functional departments are required to control and reduce tax costs through a series of measures to maximize the net revenue of tax revenue. With the rapid development of our current social and economic background. Tax departments at all levels want to achieve tax objectives, we need to think about how to lower the tax cost, better service attitude, more full quality of work, so that the masses are satisfied. And in accordance with the law to collect the maximum tax. Guanghan local tax revenue is an important source of local fiscal revenue. There is a close relationship with the local government and people. This paper investigates and studies the local tax collection cost in Guanghan City, and tries to explore a set of effective tax cost control strategy. First of all. Clarify the background, value and significance of this study, and explain the development trend of domestic and foreign research status, and introduce the research methods, innovation and the structure of the text. Secondly, state the relevant theories of tax cost and efficiency. And expounds the meaning and characteristics of the local tax cost, as well as the correlation between the local tax cost and the efficiency. Thirdly, the paper states the current development situation of the local tax cost in Guanghan. This paper analyzes the main problems of the cost and efficiency of local tax revenue in Guanghan City, and finds out the main factors that cause the high cost and low efficiency of local tax revenue in Guanghan City. This paper analyzes the efficiency of local tax collection and management and the internal control of local tax collection team in Guanghan City, respectively. After analyzing the efficiency of tax collection and management and the efficiency of local tax collection and management in Guanghan City, the author analyzes the efficiency of local tax collection and management in Guanghan City. This paper puts forward how to achieve an efficient tax service system through the meticulous management of tax sources in order to promote the further improvement of the efficiency of tax collection and management in Guanghan City. At the same time. After analyzing the situation of internal control of tax team and local tax team of Guanghan City, this paper puts forward the idea of setting up the tax cost, improving the quality of personnel, setting up scientific organization and reasonably allocating personnel. Pay attention to the cadre training, promote a series of improvement of the specialized construction of tax inspection, improve the internal control of the team, realize the cost control. Finally, summarize the tax efficiency and cost control of Guanghan city. The research value of this paper is not only expected to apply the basic theory of tax cost analysis to the management of local tax revenue in Guanghan City, but also to perfect the relevant theoretical system of tax revenue. It is also expected to deepen the reform of the local tax collection and management system, improve the quality of collection and management, reduce the tax cost, and promote the rapid and stable growth of local government financial resources and the sustainable development of the society.
【學(xué)位授予單位】：電子科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F810.6

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 高樹蘭;我國稅收成本高的成因分析與改進(jìn)措施[J];商業(yè)研究;2002年23期

2 張炳華;關(guān)于深化地方稅收征管改革若干問題的思索[J];財(cái)經(jīng)論叢(浙江財(cái)經(jīng)學(xué)院學(xué)報(bào));2001年02期

3 羅曹立;淺議稅收成本過高的原因及降低措施[J];財(cái)經(jīng)論叢(浙江財(cái)經(jīng)學(xué)院學(xué)報(bào));2001年05期

4 溫海瀅;;控制稅收成本提高稅收效率的探討[J];湖北財(cái)稅;1999年18期

5 宋雪飛;對稅收成本問題的探討[J];福建稅務(wù);2001年12期

6 張謙;;對降低稅收成本的探討[J];改革與開放;2009年04期

7 郭小兵;稅收成本高的原因及對策[J];改革與戰(zhàn)略;2004年05期

8 郭秋芹;;加強(qiáng)企業(yè)稅務(wù)管理 降低稅收成本[J];經(jīng)營管理者;2011年01期

9 謝毅;稅收成本與效率問題探討[J];經(jīng)濟(jì)工作導(dǎo)刊;2001年21期

10 高升;;稅務(wù)代理與降低稅收成本[J];合作經(jīng)濟(jì)與科技;2007年08期

，

本文編號：1410758