兰州市地方税收税源专业化管理研究

发布时间：2018-05-14 14:42

本文选题：地方税收 + 税源专业化管理　；参考：《兰州大学》2017年硕士论文

【摘要】：税源管理是税收管理的基础和核心。1994年税制改革以来,随着我国税收制度的完善和调整,兰州市的税收管理制度也在逐步健全、税源监控手段不断加强。但与此同时,税源管理的复杂性、艰巨性、风险性不断加大,传统的实行以属地为主的、粗放的税源管理方式,已经很难适应新的经济形势要求。因此,树立现代税收管理理念,深入推行税源专业化管理方式,深化税收征管和机构改革,已经成为加快税务转型步伐、适应经济发展要求的当务之急。本文共分五个部分。第一部分对本文的研究背景进行分析,提出在当前税源的流动性和可变性大大增强及“营改增”后地方税收流失较为严重的情况下,新的经济形势赋予了加强税源管理重要性、必要性和可行性,以及当前国内外专家学者对税源专业化管理研究的一些主要成果等。第二部分对税源、税源管理和税源专业化管理的定义进行了较深入的探析,对组成要素之间的相互关系做了较为详细的阐述,以及对实行税源专业化管理在整个税收管理中的地位、作用及意义进行了论述。第三部分对当前兰州市税源管理的现状与问题进行了详尽的分析。从兰州市税源管理的现实经验入手,对当前税源管理存在的问题进行了剖析,对税源管理难的现实根源进行了探究。第四部分对广州市、南宁市和青岛市的税源专业化管理现状进行介绍,借鉴三个地方有益的经验做法,总结出对于兰州市地方税源管理的有利启示。第五部分从加强税源专业化管理的建议与对策角度,提出了加强兰州市税源管理的思路,并对如何加强税源专业化管理路径进行了探究。近年来,兰州市按照国家税局总局和省地税局的决策部署,在推进税源专业化管理上取得一定的成效,但仍存在着不少问题。本文旨在通过对兰州市地税局在税源管理过程中存在的问题研究,希望能够对该局税源管理的专业化方向有所优化,进一步最大限度地提高税收征管质效,提高纳税户主动纳税的自觉性,提高税收收入的持续增长,为落后地区推行税源专业化管理提供理论方位与措施借鉴。
[Abstract]:Since the tax management is the basis of tax management and the core of the.1994 year tax reform, with the improvement and adjustment of the tax system in China, the tax management system in Lanzhou is gradually improving, and the means of monitoring the source of tax are constantly strengthened. At the same time, the complexity and arduous nature of the tax source management is increasing, and the traditional implementation is mainly depended on the territory. The management mode of extensive tax source has been difficult to adapt to the new economic situation. Therefore, it is urgent to set up the concept of modern tax management, carry out the professional management of tax sources, deepen the tax collection and management and reform the institutions. It has become the urgent task to speed up the tax transformation and adapt to the demand of economic development. This paper is divided into five parts. This paper analyzes the background of the study, and puts forward that the new economic situation has given the importance, necessity and feasibility of strengthening tax source management under the situation that the current tax source's liquidity and variability are greatly enhanced and the local tax loss is more serious after the "camp to be increased". In the second part, the definition of tax source, tax source management and tax source specialization management is deeply discussed, and the relationship between the elements is elaborated in detail, and the status, role and significance of the specialized management of tax source in the whole tax management are discussed. Third parts are discussed. The current situation and problems of the current tax source management in Lanzhou are analyzed in detail. From the actual experience of the tax source management in Lanzhou, the existing problems of the current tax source management are analyzed, and the actual source of the difficult tax source management is explored. The fourth part of the tax source specialization management in Guangzhou, Nanning and Qingdao is present. To introduce and draw lessons from the useful experience of three places, summarize the beneficial enlightenment to the management of local tax sources in Lanzhou. The fifth part, from the suggestions and Countermeasures of strengthening the professional management of tax sources, puts forward the idea of strengthening the management of tax sources in Lanzhou, and probes into how to strengthen the professional management path of the tax source. According to the decision of the State Administration of Taxation Bureau and the provincial local tax bureau, the city has made some achievements in promoting the management of tax source specialization, but there are still many problems. The aim of this paper is to study the problems existing in the process of tax source management in Lanzhou City, hoping to optimize the specialization direction of the administration of the tax source. Step by step to improve the quality of tax collection and management, improve the consciousness of tax paying households, increase the continuous growth of tax revenue, and provide theoretical orientation and measures for the specialized management of tax sources in backward areas.

【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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