泉州市税收质量评价研究

发布时间：2018-04-24 02:36

本文选题：税收质量 + 经济发展　；参考：《华侨大学》2017年硕士论文

【摘要】：随着改革开放进40年的发展,泉州经济整体经济增长态势良好,已经进入了重要战略机遇时期,涌现出了各种新的经济社会矛盾问题。新形势下的经济发展模式需要改善经济发展环境,也需要为泉州找到新的经济增长点,在经济结构实现对称态的基础上,保障泉州经济的可持续发展。但是长期以来,泉州市缺乏对本地税收质量的全面、客观评价。在目前全球的技术革新来看,大数据云计算等技术被广泛应用。我国的税收管理模式也将改变过去计划管理的模式,向质量管理转变,为实现税收更加持续稳定的增长,建立一套科学全面、适应当代经济环境的税收质量评价体系对经济发展大有益处。原来对于税收的管理更倾向于计划性的,追求“量”的增加,而现在对税收管理的应趋向于看着“质”的提高,其内涵不仅要求税收总额量的增加,更侧重税收规模和结构的优化,是否与现行税制下泉州经济产业发展状况的理论收入的相互协调程度,以及未来税收收入的发展潜力等内容。本文通过文献资料、数据整理,探讨国内外经济学、税收财政学、统计学的共识与理念,研究国内外关于税收质量评价研究的理论知识,结合泉州市经济现状和产业结构,尝试探索构建一套泉州市税收质量评价评价体系,比较分析评价近年来泉州市不同地区的税收质量。通过泉州税收质量体系评价近三年泉州税收质量的变动趋势,发现泉州市整体税收质量呈现下滑趋势,税收前景不容乐观。存在宏观上税收征收管理机制的相对弱化,主体税种的要素涵盖范围和调节能力不足,宏观税收负未能反映实际税负,地方级税收不足,税收效率难以适应经济发展需要等问题;微观上存在企业财务数据不实,税务部门主观努力不够等问题。结合泉州经济现状,提出可促进泉州市税收质量提升的政策建议。
[Abstract]:With the development of reform and opening up for 40 years, Quanzhou has entered an important strategic opportunity period, and various new economic and social contradictions have emerged. The mode of economic development under the new situation needs to improve the environment of economic development and to find a new economic growth point for Quanzhou so as to ensure the sustainable development of Quanzhou economy on the basis of realizing symmetry of economic structure. But for a long time, Quanzhou lacks comprehensive and objective evaluation of local tax quality. In the current global technological innovation, big data cloud computing and other technologies are widely used. The mode of tax administration in China will also change the mode of planning management in the past, change to quality management, and establish a set of scientific and comprehensive measures to achieve more sustained and stable tax revenue growth. The tax quality evaluation system adapted to the contemporary economic environment is of great benefit to economic development. Originally, the management of tax is more inclined to plan, pursue the increase of "quantity", but now the management of tax should tend to look at the improvement of "quality", its connotation not only requires the increase of the total amount of tax revenue, More emphasis is placed on the optimization of the scale and structure of tax, the degree of coordination with the theoretical income of Quanzhou's economic and industrial development under the current tax system, and the development potential of future tax revenue, etc. This paper discusses the consensus and concept of economics, tax finance and statistics at home and abroad, studies the theoretical knowledge of tax quality evaluation at home and abroad, and combines the current economic situation and industrial structure of Quanzhou City. This paper attempts to explore and construct a set of evaluation system of tax quality in Quanzhou, and to compare and evaluate the tax quality in different areas of Quanzhou in recent years. Through the evaluation of Quanzhou tax quality system in the past three years, it is found that the overall tax quality of Quanzhou is declining, and the tax prospect is not optimistic. There is a relative weakening of the tax collection and management mechanism in the macro level, the scope of the main tax categories and the adjustment ability are insufficient, the macro tax burden fails to reflect the actual tax burden, and the local tax revenue is insufficient. The tax efficiency is difficult to meet the needs of economic development, and there are some problems such as the financial data of enterprises are not true, and the subjective efforts of tax departments are not enough. Combined with the current economic situation of Quanzhou, the paper puts forward some policy suggestions to promote the tax quality of Quanzhou.
【学位授予单位】：华侨大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

【参考文献】