我国税源专业化管理研究

发布时间：2018-05-03 21:10

本文选题：新公共管理理论 + 税源专业化管理　；参考：《电子科技大学》2014年硕士论文

【摘要】：改革开放已进入深水区,我国的经济仍一直保持高位发展,GDP总量与财政收入不断提升,而这离不开各级税务机关在税收征管、组织收入和纳税服务做出的巨大贡献。但目前各级税务系统因自身机构、办事流程设置,干部队伍建设,纳税服务观念转变等各方面的问题已表明现有粗放的税源管理方式已经难以适应新的经济形势要求,严重影响了各级税务机关良好形象的树立和组织收入这一核心职能的开展。树立现代税源管理理念,探索完善税源专业化管理模式,已成为加快税务转型步伐、适应经济发展要求的当务之急。目前,在我国国家税务总局的推动下,学术界和部分基层税务局逐渐开始对税源专业化管理进行研究和实践探索,但目前的研究和探索大多缺乏科学的理论指导,缺乏理论高度,同时亦尚未形成统一、规范的模式。在这种背景下,本文引入新公共管理理论中关于“服务行政”与“引入竞争机制”的视角来对税源专业化管理加以研究,对实现依法治税、提高纳税服务和税收遵从度、提升税收征管质效、丰富税源管理理论体系具有非常重要的现实和理论价值。针对上诉视角和问题,本文通过多方搜寻资料和数据,紧跟着从五个方面加以研究和分析:第一部分,绪论,主要对本文的选题背景及意义、综述、思路与方法等做了介绍;第二部分,对逻辑前提以及所依靠的理论依据和概念进行了介绍,为后文的研究做了铺垫;第三部分,该部分是本文的核心章节,着重从目前我国税务系统税源专业化管理存在的各种问题开始着手,选取新公共管理理论与新公共服务理论中有关“引入市场竞争机制”和“服务行政”的理论观点作文本文的研究视域,依靠大量实际数据和案例对目前税源专业化管理探索中存在的诸多问题加以重点区分和归纳,具体包括税收资源配置不能满足税源专业化管理需求、纳税服务水平不能满足纳税人的实际税源专业化管理需求、税收专业人才队伍的建设不能满足税源专业化管理的需要三个方面,并对问题的原因进行了剖析;第四部分,对国外税源专业化管理的经验进行了归纳和介绍;第五部分,针对问题的原因提出了应采用的具体改革步骤与举措,譬如机构岗位设置、人员配置和引入第三方机构服务外包以及专业化人才队伍建设与纳税服务建设等几方面;第六部分,结束语。
[Abstract]:The reform and opening up has entered deep water area, the economy of our country still maintains the high development and the gross domestic product (GDP) and the financial income unceasingly enhances, and this is inseparable from the huge contribution made by the tax authorities at all levels in the tax collection and management, the organization income and the tax service. However, at present, the tax systems at all levels, due to various problems such as their own organizations, the setting up of business processes, the construction of cadres' ranks, the transformation of tax service concepts, etc., have shown that the existing extensive management of tax sources has become difficult to adapt to the requirements of the new economic situation. It has seriously affected the establishment of good image of tax authorities at all levels and the development of the core function of organizational income. Setting up the modern tax source management idea and exploring and perfecting the tax source specialized management mode have become the urgent affairs of speeding up the step of tax transformation and adapting to the demand of economic development. At present, driven by the State Administration of Taxation, academic circles and some grass-roots tax bureaus have gradually begun to study and practice the specialized management of tax sources, but most of the current studies and explorations lack scientific theoretical guidance. Lack of theoretical height, at the same time has not yet formed a unified, normative model. Under this background, this paper introduces the perspective of "service administration" and "introducing competition mechanism" in the new public management theory to study the specialized management of tax sources, to realize the administration of tax according to law, to improve the degree of tax service and tax compliance. Improving the quality of tax collection and management and enriching the theoretical system of tax source management have very important practical and theoretical value. According to the angle of view and question of appeal, this paper studies and analyzes from five aspects: the first part, the introduction, mainly introduces the background and significance of this topic, the summary, the thought and method, etc. The second part introduces the logical premise, the theoretical basis and the concept which depends on, which paves the way for the later research; the third part, this part is the core chapter of this paper. Focusing on the various problems existing in the specialized management of tax sources in our tax system at present, From the perspective of "introducing market competition mechanism" and "service administration" in the new public management theory and the new public service theory, Based on a large number of actual data and cases, this paper focuses on distinguishing and summarizing many problems existing in the exploration of specialized management of tax sources, including the fact that the allocation of tax resources cannot meet the needs of specialized management of tax sources. The level of tax service can not meet the needs of taxpayers' actual specialized management of tax sources, and the construction of tax professionals can not meet the needs of specialized management of tax sources in three aspects, and the reasons for the problems are analyzed. The experiences of specialized management of tax sources abroad are summarized and introduced. The fifth part puts forward the concrete reform steps and measures to be adopted in view of the causes of the problems, such as the establishment of posts in institutions, Staffing and the introduction of third-party organization service outsourcing, as well as the construction of specialized personnel and tax service; part VI, concluding remarks.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

【参考文献】