廣西地稅稅源專業(yè)化管理研究
發(fā)布時間：2019-01-17 18:54
【摘要】：在國家組織財政收入的諸多方式中,稅收毫無疑問是最主要的途徑,稅收工作的得失直接決定了國家的政治、經(jīng)濟、軍事、文化等諸多方面是否能得到足夠的支撐。而決定稅收工作成敗的關(guān)鍵就是稅源管理。在日常征收管理工作中,稅務(wù)機關(guān)從類型上、從稅種劃分上面臨著類型多樣的稅源。在稅源管理的實際工作中,稅務(wù)機關(guān)通常認為納稅貢獻大、對本單位或本地區(qū)稅源總量起著舉重輕重的企業(yè)稱為重點稅源(不同的層級有著不同的劃分標(biāo)準(zhǔn))。在實際總結(jié)的工作經(jīng)驗中,我們發(fā)現(xiàn),通常一個單位、個地區(qū)稅收收入總量的50%以上來自于該單位、該地區(qū)的重點稅源企業(yè)。因此,如何有效地利用征收管理人、財、物,使稅源管控有效,征收到位,充分發(fā)揮應(yīng)有效能,對于稅收工作有著十分重要的意義。在傳統(tǒng)的稅源征收管理工作中,無論什么類型的稅源,都采用“分戶到人、各事統(tǒng)管”的“保姆式”的征收管理方式,即一個稅收管理員對應(yīng)管理若干個稅源,自由裁量權(quán)、核定權(quán)等相關(guān)權(quán)力都由這個稅收管理員控制。在傳統(tǒng)的稅收管理員管理方式中,呈現(xiàn)出“分戶到人"的特點,納稅戶與稅收管理員是“單線聯(lián)系”,這種集中各種權(quán)力于一身的制度與當(dāng)今經(jīng)濟社會發(fā)展導(dǎo)致稅收管理管理變化的大環(huán)境之間的矛盾日益突出。一方面,稅源數(shù)量劇增,一個稅收管理員可能要管理上千戶乃至上萬戶的稅源企業(yè),顯然能力、精力都無法適應(yīng)這么大的工作量；另一方面,由于經(jīng)濟的高度發(fā)展導(dǎo)致稅源的規(guī)模發(fā)展速度極快,稅源管理所涉及的金額巨大,自由裁量權(quán)、核定權(quán)等權(quán)力的高度集中極容易導(dǎo)致稅收管理員領(lǐng)域成為腐敗滋生、權(quán)力尋租的“土壤”。不改革傳統(tǒng)的稅源管理方式就意味著我們可能將在稅源管控上失控,進而導(dǎo)致大量的稅收流失。本文以H縣地稅局實行重點稅源專業(yè)化管理工作實踐經(jīng)驗為實例,根據(jù)該局實行重點稅源專業(yè)化管理工作之前存在的問題、應(yīng)對的措施和取得的成果,嘗試運用運營管理的理論分析,對推進稅源加強稅源專業(yè)化管理提出一些具有建設(shè)性的解決方法。
[Abstract]:There is no doubt that tax is the most important way for the state to organize financial revenue. The gains and losses of tax work directly determine whether the political, economic, military, cultural and other aspects of the country can be adequately supported. And the key to determine the success or failure of tax work is the management of tax sources. In the daily collection and management work, tax authorities are faced with various types of tax sources in terms of type and classification. In the actual work of tax source management, tax authorities usually think that the tax contribution is great, and the enterprises that lift weights to the total amount of tax sources in this unit or in the region are called key tax sources (different levels have different classification standards). In the practical work experience, we find that more than 50% of the total tax revenue of a unit, a region, usually comes from that unit, a key tax source enterprise in the region. Therefore, it is of great significance for tax work to make effective use of levy manager, money and property, effective control of tax sources, collection in place and full play of due efficiency. In the traditional tax source collection and management work, no matter what kind of tax sources, they all adopt the "baby-sitter" management mode of "separate households to people, all things in charge", that is, a tax administrator manages several tax sources and has the discretion to do so. Approval and other related powers are under the control of the tax administrator. In the traditional management mode of tax administrator, it presents the characteristic of "separate households to people", and taxpayers and tax administrators are "one-line contact". The contradiction between the system of centralizing all kinds of power and the changing environment of tax administration caused by the development of economy and society is becoming more and more prominent. On the one hand, the number of tax sources increased dramatically, a tax administrator may want to manage thousands or even tens of thousands of tax source enterprises, obviously the ability, energy are unable to adapt to such a large workload; On the other hand, due to the high development of economy, the rapid development of the scale of tax sources, the huge amount of money involved in the management of tax sources, the high concentration of power, such as discretion and approval power, can easily lead to corruption in the field of tax administrators. The "soil" of power rent-seeking. If we do not reform the traditional tax source management, we may lose control of the tax source and lead to a lot of tax loss. This paper takes the practice experience of implementing the specialized management of key tax sources as an example, according to the existing problems, measures and achievements of the bureau before the implementation of the specialized management of key tax sources. This paper tries to use the theory analysis of operation management to put forward some constructive solutions to promote the tax sources to strengthen the specialized management of tax sources.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F812.42
本文編號：2410276
[Abstract]:There is no doubt that tax is the most important way for the state to organize financial revenue. The gains and losses of tax work directly determine whether the political, economic, military, cultural and other aspects of the country can be adequately supported. And the key to determine the success or failure of tax work is the management of tax sources. In the daily collection and management work, tax authorities are faced with various types of tax sources in terms of type and classification. In the actual work of tax source management, tax authorities usually think that the tax contribution is great, and the enterprises that lift weights to the total amount of tax sources in this unit or in the region are called key tax sources (different levels have different classification standards). In the practical work experience, we find that more than 50% of the total tax revenue of a unit, a region, usually comes from that unit, a key tax source enterprise in the region. Therefore, it is of great significance for tax work to make effective use of levy manager, money and property, effective control of tax sources, collection in place and full play of due efficiency. In the traditional tax source collection and management work, no matter what kind of tax sources, they all adopt the "baby-sitter" management mode of "separate households to people, all things in charge", that is, a tax administrator manages several tax sources and has the discretion to do so. Approval and other related powers are under the control of the tax administrator. In the traditional management mode of tax administrator, it presents the characteristic of "separate households to people", and taxpayers and tax administrators are "one-line contact". The contradiction between the system of centralizing all kinds of power and the changing environment of tax administration caused by the development of economy and society is becoming more and more prominent. On the one hand, the number of tax sources increased dramatically, a tax administrator may want to manage thousands or even tens of thousands of tax source enterprises, obviously the ability, energy are unable to adapt to such a large workload; On the other hand, due to the high development of economy, the rapid development of the scale of tax sources, the huge amount of money involved in the management of tax sources, the high concentration of power, such as discretion and approval power, can easily lead to corruption in the field of tax administrators. The "soil" of power rent-seeking. If we do not reform the traditional tax source management, we may lose control of the tax source and lead to a lot of tax loss. This paper takes the practice experience of implementing the specialized management of key tax sources as an example, according to the existing problems, measures and achievements of the bureau before the implementation of the specialized management of key tax sources. This paper tries to use the theory analysis of operation management to put forward some constructive solutions to promote the tax sources to strengthen the specialized management of tax sources.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F812.42
【共引文獻】
相關(guān)期刊論文 前1條
1 王越;;大數(shù)據(jù)時代的稅源管理研究[J];現(xiàn)代商業(yè);2015年04期
相關(guān)碩士學(xué)位論文 前1條
1 黃麗娜;綏化市國稅局稅收征管問題研究[D];哈爾濱工業(yè)大學(xué);2012年
，本文編號：2410276
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