协同治理视角下优化上海市税收管理的研究

发布时间：2018-01-06 11:11

本文关键词：协同治理视角下优化上海市税收管理的研究　出处：《上海交通大学》2014年硕士论文　论文类型：学位论文

【摘要】：税收作为国家财政收入的主要来源,是确保宏观经济良好运行、调节收入分配的重要内容。随着经济全球化和我国市场经济发展进程的加快,我国的税收面临着新的机遇和挑战。从总体看,税源数量的增加为我国财力增长创造了条件,但从个体看,企业在组织形式、财务核算上的复杂性和灵活性,以及税源流动性和国际化趋势,却为税收管理增加了难度。与此同时,现行税收管理模式在管理成本的居高不下、管理方式的相对被动、管理风险的客观存在,也在新的税收形势下日益暴露出其不适应性。上海作为中国经济发展的前沿阵地,在各领域的创新思路和国际视野催生了地方税源在财务核算和涉税处理上的新变化,使地区税收管理体现出更大的多变性,由税务机关主导税收管理的现行模式已不能完全有效地应对新情况、新问题和新局面。推动上海税务部门加快转变管理模式,积极应对税源流失风险、和谐征纳关系、提升管理效能,成为当前的迫切任务。本文受近年来公共管理事务中日益盛行的协同治理理念启发,围绕着当前上海税收管理的题目展开研究。论文主要采用了文献分析、案例研究及比较分析等方法,将税收管理作为研究对象,结合了上海的实践,将协同治理的研究思路和视角引入到了税收管理中。论文首先介绍了税收管理的概念、类型及特点,站在协同治理的角度研究了协同治理理论与税收管理的契合性。接着回顾了上海税收管理的发展历程及协同治理的应用现状,分析其存在的问题及原因。然后通过国内外税收管理的比较分析,提炼了协同治理的借鉴经验。最后,结合上海税收管理实际,提出了基于协同治理理念优化税收管理的若干对策和建议。论文通过研究认为,明确税务机关、政府其他职能部门、非政府参与主体的职能,在法律、机制、信息、管理能力等多个层面构建和优化多方协同治理的机制和体系,可以有效释放税务机关在税收管理中的管理压力,提升社会整体的税法遵从,从而充分发挥税收在地区和国家建设中的积极效应,实现税收管理高效、公众利益最大化的目标。
[Abstract]:The tax revenue as the main source of revenue, is to ensure the good operation of the macro economy, an important part in regulating income distribution. With the economic globalization and the development of China's market economy to accelerate the process of tax revenue of our country is facing new opportunities and challenges. In general, the amount of revenue to create the conditions for China's financial growth, but from the individual, the enterprise in the form of organization, financial accounting on the complexity and flexibility as well as sources of liquidity and the trend of internationalization, has increased the difficulty for tax management. At the same time, the current tax management mode in the high cost of management, management is relatively passive, the objective existence of risk management, but also in the new the tax situation has exposed its adaptability. Shanghai as the forefront of Chinese economic development, in the field of innovative ideas and international vision gave birth to the local tax source in Finance The new changes in accounting and tax treatment, the area of tax management reflects the large variability, dominated by the tax authorities of tax administration current model cannot effectively deal with the new situation, new problems and new situation. To promote the Shanghai tax department to accelerate the transformation of the management mode, actively respond to the loss of revenue risk, harmonious relationship. To improve management efficiency, has become the current urgent task. In this paper, in recent years, the management of public affairs in the increasingly popular collaborative governance concept inspired around the current Shanghai tax administration issues. This research mainly adopts literature analysis, case study and comparative analysis, the tax management as the research object, combined with the Shanghai in practice, the collaborative governance research ideas and perspective into tax management. This paper introduces the concept of tax management, types and characteristics of standing in the cooperative governance The theory of collaborative correspondence theory of governance and tax administration. Then reviewed the development course of Shanghai tax management and collaborative governance, analyze the problems and causes. Then through the comparative analysis of domestic and foreign tax management, refining the collaborative governance experience. Finally, combined with the Shanghai tax administration put forward the concept of governance, collaborative optimization countermeasures and suggestions based on the tax administration. It is considered that the tax authorities, other government departments, non government involvement in the main functions, in the law, mechanism, construction and optimization, multi-party coordination mechanism and governance system of multiple levels of management ability, can effectively release the tax authorities in tax administration management pressure, promote the whole society's tax compliance, so as to give full play to the positive effect of tax in the countries and regions in construction, The realization of tax management efficiency, to maximize the public interest.

【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

【参考文献】