本文關(guān)鍵詞：H省國稅系統(tǒng)稅收會計管理模式研究　出處：《湘潭大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

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【摘要】：國家稅務(wù)總局提出了“科技加管理”的工作方針，以信息化建設(shè)為依托，整體推進(jìn)征管改革、機(jī)構(gòu)改革和人事制度改革。這次會議標(biāo)志著我國進(jìn)入了新一輪以信息化加專業(yè)化為主要內(nèi)容的稅收征管改革這樣一個新的歷史時期。稅收會計作為調(diào)節(jié)宏觀經(jīng)濟(jì)，核算與監(jiān)督稅收活動的手段不僅具有綜合反映職能，，即具有連續(xù)、系統(tǒng)、全面、綜合地記錄、計算、匯總、分析和預(yù)測稅金運(yùn)動結(jié)果及運(yùn)動趨勢，從而反映和預(yù)測稅收業(yè)務(wù)活動情況及其發(fā)展變化趨勢的功能；還具有綜合控制的職能，即通過既定的方法、制度和目標(biāo)，運(yùn)用會計核算提供的信息，對稅收資金運(yùn)動過程進(jìn)行監(jiān)督管理，使稅收業(yè)務(wù)活動符合規(guī)定的要求和達(dá)到預(yù)期目標(biāo)的功能。 中國的稅收會計系統(tǒng)在世界環(huán)境的影響下，有著明顯的進(jìn)步與成長。我們甚至可以預(yù)見到，中國的稅收會計系統(tǒng)將迎來一個更大廣闊的發(fā)展空間。對每一個國家來說，經(jīng)濟(jì)的發(fā)展都是其重中之中，而中國的經(jīng)濟(jì)正成于騰飛的狀態(tài)，合理有效地依靠稅收系統(tǒng)的完善來為經(jīng)濟(jì)發(fā)展打好基礎(chǔ)，是中國稅收系統(tǒng)面臨的重要問題。首先，需要不斷的補(bǔ)充及完善稅收會計系統(tǒng)管理水平；其次，適當(dāng)?shù)臏p稅免稅也會為經(jīng)濟(jì)的發(fā)展帶來好的影響。 因此，隨著我國社會主義市場經(jīng)濟(jì)的不斷發(fā)展，改進(jìn)和完善稅收會計工作，強(qiáng)化稅收會計的核算與監(jiān)督，對于加強(qiáng)稅收征管，保證稅收政策法規(guī)的正確執(zhí)行，以及應(yīng)征稅款的及時足額入庫具有積極的意義。
[Abstract]:The State Administration of Taxation has put forward the working policy of "science and technology plus management" to promote the reform of collection and management as a whole on the basis of information construction. The meeting marked a new historical period of tax collection and management reform with information technology and specialization as the main content. Tax accounting as a macroeconomic regulation. . The means of accounting and supervising tax activity not only has the comprehensive reflection function, that is, has the continuous, systematic, comprehensive, comprehensive record, the computation, the summary, the analysis and the forecast tax funds movement result and the movement tendency. Thus, the function of reflecting and predicting the situation of tax business activities and the trend of development and change; Also has the comprehensive control function, namely through the established method, the system and the goal, uses the information provided by the accounting, carries on the supervision and management to the tax revenue fund movement process. Make the tax business activities meet the prescribed requirements and achieve the function of the expected objectives. Under the influence of the world environment, China's tax accounting system has made remarkable progress and growth. We can even foresee it. China's tax accounting system will ushered in a larger and broader space for development. For every country, the economic development is its important part, and China's economy is in the state of take-off. It is an important problem for China's tax system to reasonably and effectively rely on the perfection of tax system to lay a good foundation for economic development. Firstly, it is necessary to constantly supplement and improve the management level of tax accounting system. Secondly, appropriate tax reduction and exemption will also have a good impact on economic development. Therefore, with the continuous development of our socialist market economy, to improve and improve the tax accounting work, to strengthen the accounting and supervision of tax accounting, to strengthen tax collection and management, to ensure the correct implementation of tax policies and regulations. And the timely and full storage of tax collection has positive significance.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F810.6

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