潼南地税征管面临的问题及对策

发布时间：2018-02-16 04:09

本文关键词： 县域税收征管潼南县问题对策　出处：《西南财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：党的十八大报告指出：“坚持走中国特色新型工业化、信息化、城镇化、农业现代化道路,推动信息化和工业化深度融合、工业化和城镇化良性互动、城镇化和农业现代化相互协调,促进工业化、信息化、城镇化、农业现代化同步发展”①,将新型城镇化建设提升到了前所未有的高度。作为连接广大农村和城市的纽带,县域经济在城镇化进程中迎来了春天。随着西部大开发进一步推进,地处重庆西北的潼南县域经济在城镇化进程中,财政收入逐年上升,发展势头喜人。作为地方财政的重要内容,地方税收收入也呈现出快速增长趋势。但是,税收收入的快速增长并不能代表税收征管水平的提高。潼南地方税收在征管过程中,还存在着税源监控手段落后,力度不足,税收征管科学化、信息化、精细化水平不高,税收制度设计不尽合理,税务机关或税务人员管理缺位或工作失职,纳税人纳税意识薄弱,外部配合不力等问题,严重影响到潼南地税的可持续发展。这从客观上要求进一步深化征管改革,建立更加科学、合理的征管体制,充分调动广大干部职工的积极性,提升征管水平,为国家和地方财政提供有力的保障。本文以作者二十余年的地税征管经历为实践基础,将所学的理论知识与地税征管实践相结合,从潼南县欠发达的特定的经济环境出发,在对地税部门的机构设置、人员素质、征管流程及内、外部环境等方面进行分析的基础上,指出潼南县地方税收征管过程中急需改进的地方,并深入分析其原因,提出税收征管改革的方法和思路,力求对地方税收征管贡献应有力量。全文共分为五个部份：第一章：导论。本章主要简述写作的目的和意义、研究的理论基础和究研过程中使用的分析方法。第二章：税收征管概述。“税收征管”这一表述方法在其它国家用得不多,但在我国的税收历程中,“税收征管”这一表述用得非常频繁。现在,“税收征管”概念的内涵和外延仍随着税收征管改革的进程在不断的演变。本章以我国税收征管改革历程为线索,深入阐述不同时期我国税收征管的内涵,在读者对什么是税收征管有一个动态认识的基础上,进而尝试对“广义的税收征管”进行阐述,将税收征管抽像化、理论化、系统化,从而提升对税收征管的认知程度。第三章：潼南县地方税收征管概况。本章以潼南县地方税务局的税收征管为对像,从潼南地税所处的外部环境、税收征管改革历程、征管的现行做法及近年来潼南地税组织收入的情况几方面作了简要介绍,让读者对研究对像有个初步了解。第四章：潼南地税征管存在的问题及原因分析。自分税制改革以来,潼南地税征管改革不断推进,管理理念、管理手段和管理水平等方面与时俱进,不断完善、进步,一定程度上确保了财政支出的筹集和依法治税的实施,税收征管改革取得了一定的进步,但在税收征管过程中也显露出了一些不足和问题。本章通过对潼南地税征管过程中“税源监控”、“税收征收”、“税收管理”、“税务稽查”、“纳税服务”、“税务部门内外部环境”和“现行征管模式”七个方面进行分析,指出潼南地税在征管中存在着税源监控手段落后,效果不好；征收管理等基础工作底子簿弱,不能适应经济社会发展的需要；征收管理过程中效率低下、税收成本明显偏高；纳税服务意识不强,理念落后,税收征纳关系不和谐；纳税人税法遵从度偏低,依法治税有待加强；地方政府以组织收入为中心对税务部门进行考核,阻碍了依法治税的实施；银行、国土等部门没有充分发挥协税护税作用,削弱了地方税收征管力度等问题。第五章：潼南地税征管改革方向及对策建议。针对潼南地税在征管过程中存在的问题,本章提出了从“强化税源管理,提高管理水平”、“落实征收制度,提高服务质量”、“以查促管,规范税收秩序”、“着力基础建设,推进依法治税”、“发挥创新精神,优化征管模式”五个方面加强地税征管建设,全面提升潼南县地方税收征管水平的建议。
[Abstract]:The eighteen Party Congress report pointed out: "adhere to the Chinese characteristics of the new industrialization, informatization, urbanization, agricultural modernization, promote the integration of information technology and industrialization depth of interaction of industrialization and urbanization, urbanization and agricultural modernization coordination, promote industrialization, informatization, urbanization, agricultural modernization simultaneous development of the new town the construction to hitherto unknown height. As a connecting link between the rural and city, county economy in the process of urbanization has ushered in the spring.
With the development of the western region to further promote, located in the Tongnan county economy of Northwest Chongqing in the process of urbanization, fiscal revenue increased year by year, gratifying momentum of development. As an important part of local finance, local tax revenue is also showing a trend of rapid growth. However, the rapid growth of tax revenue is not representative of improve the level of tax collection. Tongnan in the local tax collection process, there are still sources monitoring means backward, inadequate tax administration scientific, informatization, fine level is not high, the tax system is not reasonable, the tax authorities of tax management personnel or the absence or dereliction of duty, the taxpayer consciousness is weak, problems such as lack of external cooperation, seriously affected the sustainable development of Tongnan Local Taxation. This requires further deepening tax reform objectively, establish more scientific and reasonable management system, fully mobilize the enthusiasm of the cadres. The enthusiasm of the work is to improve the level of the collection and management, and provide a strong guarantee for the state and local finance.
In this paper, the local tax collection more than twenty years experience as the practice basis, theoretical knowledge and practice of local tax collection to combine, from Tongnan County underdeveloped specific economic environment based on set, the local tax department of personnel quality, and in the collection process, based on the analysis of the external environment and so on. It is urgent to Tongnan County local tax collection process improvement, and in-depth analysis of its causes, puts forward methods and ideas of the reform of tax collection, to the local tax collection should contribute forces.
The full text is divided into five parts:
Chapter 1: introduction. This chapter mainly describes the purpose and significance of writing, the theoretical basis of the study and the analytical methods used in the study.
The second chapter: the overview of tax collection. "Tax collection" to describe this method in other countries is not much, but in the process of China's tax revenue in the "tax collection" this statement is used very frequently. Now, the connotation and extension of "tax collection" concept is still with the tax collection and management reform in the process of constant evolution. In this chapter, our tax reform process as a clue, elaborates the connotation of China's tax collection and administration in different periods, the reader of what is the tax collection and management and basic knowledge of a dynamic, and then try to "tax collection" generalized is expounded, the tax revenue collection abstraction, theory that system, so as to enhance the awareness of tax collection.
The third chapter: the Tongnan County Local Tax Collection and management of tax collection. This chapter takes Tongnan County Local Taxation Bureau for like, from the Tongnan tax environment, tax reform, current practices in recent years Tongnan tax collection and organize the income situation several aspects are briefly introduced, allowing readers to study on like to have a preliminary understanding.
The fourth chapter: the analysis of problems and reasons of Tongnan local tax collection. Since the tax reform, Tongnan local tax reform, management concept, management means and management level, to keep pace with the times, constantly improve and progress, to some extent to ensure that the fiscal expenditure and raise tax law enforcement, tax administration reform has made some progress in the process of tax administration, but also revealed some shortcomings and problems. This chapter of the Tongnan local tax collection in the process of "tax monitoring", "tax", "tax", "tax", "tax service", "seven aspects of the tax department of internal and external environment" and "current collection mode" is analyzed, pointing out that the Tongnan Local Taxation tax sources monitoring means are backward, the effect is not good; the basic work of collection and management foundation is weak, can not adapt to the social economy The need of development; low efficiency of collection and management in the process of tax cost was high; the tax service consciousness is not strong, behind the idea, not the harmonious relationship between tax levy and payment; the taxpayers tax compliance degree is low, the tax law should be strengthened; the local government revenue for the central organization to conduct assessment of the tax department, hindering the implementation of taxation by law; bank land and other departments, not fully protect the tax effect, weakening the local tax collection and management and other issues.
The fifth chapter: the direction and Countermeasures of Tongnan local tax reform proposals. Aiming at the problems in the administration process of Tongnan Local Taxation, this chapter puts forward from "strengthening tax administration, improve the level of management", "the implementation of expropriation system, improve the quality of service", "to investigate and promote tube specification tax order", "focus on infrastructure construction promote tax according to law", ", play the spirit of innovation, strengthen the construction of local tax collection pattern optimize five aspects, comprehensively enhance the Tongnan County Local Taxation level.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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