提升蠡县基层税收征管水平对策研究

发布时间：2018-03-12 18:46

  本文选题：税收征管　切入点：征收率　出处：《河北大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着社会主义市场经济的建立与完善，我国各项税收制度也得到了相继完善，税收收入保持持续增长，税收征管的加强是实现税收增长中的一个重要因素。作为在税收征管执行工作前沿的税务基层，在我国的财政及经济领域也发挥着越来越重要的作用。在此背景环境下，蠡县的税收征管工作也取得了长足的进展，各部门不断强化征收措施，齐心协力，狠抓落实，扭转了治污等因素导致的税收收入下滑局面，使该县税收工作取得了新的进展，税收工作逐年呈现增长势头。然而目前蠡县基层税务部门在税收征管方面还存在许多薄弱环节,征管效率还很低下,服务意识还有待提高，税款流失问题依然存在,基层的税款完整入库受到一定限制，其组织财政收入的职能还未发挥到位，征收潜力还很大。因此，推行专业化管理，探索蠡县的税收征管专业化新模式，优化与完善蠡县基层税收征管制度的研究对于当地经济发展具有着很大的理论意义和现实意义。 在社会经济制度逐渐规范、社会经济水平稳步增长的今天，税收征管工作在整个社会发展中发挥着举足轻重的作用。蠡县的税收征管工作经过一个阶段的探索后，逐步克服了排污、治污等因素造成的影响，取得了一定的成绩，但是也存在着许多问题。本文通过深入分析当前形势，，在相关的理论界对基层税收征管水平研究形成的理论基础上，博采众家，取长补短，借鉴国内国外的先进管理经验，对蠡县基层征管机制的优化与完善进行研究，提出了提升蠡县基层税收水平的一些对策建议：进一步完善税收征管制度，促进地方经济的发展；加强税源监控，通过加大对地方经济的分析、加大稽查力度等具体措施，发掘税源，查找漏洞，做到真正的“应收尽收”；将信息化技术更好的应用于税收征管工作中，提高征收效率；注重对税务部门的软环境建设，提高蠡县税收管理人员专业水平，建立完善的考核机制；牢固树立以人为本的服务意识和理念，进一步规范、优化基层纳税执法手段，实现文明执法、高效执法，建设税收稳、效益高、服务好的文明基层单位。
[Abstract]:With the establishment and perfection of the socialist market economy, the tax system of our country has been improved, the tax revenue to maintain sustained growth, strengthening of tax administration is an important factor to realize tax growth. As in the tax base layer of tax collection and administration implementation work front, also play an increasingly important role in the financial and the economy of our country. In this background, Lixian County's tax administration work has made considerable progress, the various departments continue to strengthen measures, efforts to implement the plan, reversing the pollution factors such as tax revenues lead to decline in the situation, the county tax work has made new progress, tax increases year by year however, at present in Lixian County. The grass-roots tax departments in the tax collection and management still exist many weak links, the collection efficiency is still very low, service consciousness remains to be improved, the loss of tax. Problems still exist, the tax base complete storage are subject to certain restrictions, the financial revenue function has not played in place, impose great potential. Therefore, the implementation of professional management, explore the new mode of professional tax collection in Lixian County, the study and improvement of Lixian County basic taxation system optimization has a great theoretical and practical the significance for the development of local economy.
In the social and economic system gradually standardized, the level of social economy steady growth today, the work of tax collection plays an important role in the development of the whole society in Lixian County. The work of tax collection after a period of exploration, gradually overcome the influence caused sewage, pollution and other factors, and achieved certain results, but there are also a lot of problems. Through in-depth analysis of the current situation, theoretical basis of the theory of the relevant research on tax collection and management level base on the formation of the home side, learn from each other, learn from the advanced experience of domestic and foreign management, optimization of Lixian County grassroots collection mechanisms research and improvement, and puts forward some suggestions to improve the grass-roots tax in Lixian County level: to further improve the tax collection system, promote local economic development; strengthen the monitoring of tax sources, through more analysis on the local economy, increase the inspection 鍔涘害绛夊叿浣撴帾鏂

本文编号：1602820