基于信息管税的社会综合治税研究

发布时间：2018-03-14 07:50

本文选题：信息管税　切入点：社会综合治税　出处：《山东财经大学》2015年硕士论文　论文类型：学位论文

【摘要】：当今社会信息技术飞速发展,信息化程度不断提高。税收征管中的信息化因素也越来越多。在信息管税背景下研究社会综合治税的相关问题,就是要把社会综合治税管理放在特定的信息化的大背景下,在社会综合治税过程中采用现代信息手段,以对涉税信息的搜集、分析、利用为主线,使税收业务与信息技术有机结合,形成新的社会综合治税体系,以此来解决税收征管中的信息不对称问题,使税法遵从度和税款征收率得到提高。通过对这一背景下的社会综合治税的相关因素进行研究,分析信息管税对社会综合治税的影响和可能出现的问题,同时参考借鉴国内外的文献和理论,结合实际问题进行分析,以期寻找到解决问题的方法,并提出一系列方案,解决实际问题。通过信息管税来研究社会综合治税,一方面可以弥补现行征管体系的缺陷和不足,提高税收征管质效,另一方面社会综合治税得到有效的信息技术支撑,可以更大限度地发挥其社会效应,有利于维护正常的税收秩序,最终实现由社会综合治税向公民自觉纳税的转变。通过对这个论题的分析研究,对解决日益复杂的税收征管环境与相对落后的征管手段之间的矛盾,以及信息管税快速发展与社会综合治税信息化水平相对落后的矛盾十分重要,为解决目前社会综合治税存在的问题进行了积极的探索。全文共分为五个部分。第一部分就基于信息管税的社会综合治税的研究背景和研究意义进行了相关阐述,对国内外研究情况进行了文献综述,并对本文的研究思路和方法进行了说明。第二部分对于信息管税和社会综合治税的概念及相关理论进行了阐述,并借鉴美国和澳大利亚在基于信息化条件下的税收征管及社会综合治税的好的做法。第三部分结合当前信息管税和社会综合治税的现实情况,分析二者的发展现状和已经取得的成效。第四部分,进一步深入分析目前社会综合治税存在的问题及信息管税对其效率的影响。第五部分结合前文的分析阐述,提出信息管税条件下完善社会综合治税对策建议。
[Abstract]:Nowadays, with the rapid development of information technology, the degree of informatization is increasing. There are more and more information factors in tax collection and management. That is, we should put the social comprehensive tax administration under the background of specific informationization, adopt modern information means in the process of social comprehensive tax administration, and take the collection, analysis and utilization of tax-related information as the main line. By organically combining tax business with information technology, a new social comprehensive tax management system is formed to solve the problem of information asymmetry in tax collection and management. The degree of compliance of tax law and the rate of tax collection have been improved. Through the research on the relevant factors of social comprehensive tax administration under this background, the paper analyzes the influence of information management tax on social comprehensive tax administration and the possible problems. At the same time, referring to the literature and theory at home and abroad and combining with the practical problems, the author analyzes the problems in order to find a solution to the problems, and puts forward a series of schemes to solve the practical problems. On the one hand, it can make up for the shortcomings and deficiencies of the current collection and management system, and improve the quality of tax collection and management. On the other hand, the comprehensive management of taxes in society can be effectively supported by information technology and can play a greater role in its social effects. It is conducive to maintaining normal tax order and finally realizing the transition from comprehensive tax administration by society to voluntary taxation by citizens. Through the analysis and study of this topic, It is very important to solve the contradiction between the increasingly complex tax collection and management environment and the relatively backward means of collection and management, and the contradiction between the rapid development of information management and the relatively backward level of social comprehensive tax management information. The thesis is divided into five parts. The first part is related to the research background and significance of the social comprehensive tax administration based on information management. In the second part, the concepts and related theories of information management and social tax management are expounded. And draw lessons from the good practices of the United States and Australia in tax collection and management under the condition of information technology and social integration. Part three combines the current situation of information management and social comprehensive tax administration. Part 4th, further analysis of the problems existing in social comprehensive tax management and the impact of information management tax on its efficiency. Part 5th, combined with the previous analysis and elaboration, The paper puts forward some suggestions on how to improve the social comprehensive tax management under the condition of information management and taxation.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42

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