税源专业化管理模式下基层国税机关行政管理机制研究
发布时间：2019-07-01 09:04
【摘要】：伴随着我国经济社会的快速发展和对外开放水平的不断提升，社会经济多元化发展的格局逐步确立，以“风险导向、信息管税”为标志的税源专业化管理模式正逐步取代以“人盯户、票管税”为特征的传统税源管理模式。在税源专业化模式下，税务机关的机构设置、行政运转、绩效管理、人力资源管理等行政管理机制也需要进行相应调整。本文以市一级以下基层国税机关为立足点，介绍了当前基层国税机关行政管理的基本情况，分析了税源专业化管理模式对基层税务行政管理提出的要求。在此基础上，本文从税源专业化管理的视角，分析当前基层税务行政管理机制的不足，主要包括税务行政管理体制不够完善、税务行政运转机制不够健全、绩效管理体系不够系统、税务人力资源管理效率偏低等。为了建立起适应税源专业化管理模式的行政管理机制，论文从创新税务行政管理体制、完善税务行政运转机制、深化税务绩效管理机制、健全人力资源管理体系等方面，提出了完善基层国税机关行政管理机制的对策。
[Abstract]:With the rapid development of China's economy and society and the continuous improvement of the level of opening to the outside world, the pattern of diversified development of social economy has been gradually established. The specialized management mode of tax sources marked by "risk-oriented, information management tax" is gradually replacing the traditional tax source management mode characterized by "person-to-household, ticket management tax". Under the mode of tax source specialization, the administrative management mechanisms of tax authorities, such as institutional setting, administrative operation, performance management and human resource management, also need to be adjusted accordingly. This paper takes the grass-roots state tax organs below the city level as the foothold, introduces the basic situation of the current administration of the grass-roots state tax organs, and analyzes the requirements put forward by the specialized management mode of tax sources for the grass-roots tax administration. On this basis, from the perspective of tax source professional management, this paper analyzes the shortcomings of the current grass-roots tax administrative management mechanism, including the imperfect tax administrative management system, the imperfect tax administrative operation mechanism, the performance management system is not systematic, the efficiency of tax human resources management is on the low side, and so on. In order to establish an administrative management mechanism adapted to the specialized management mode of tax sources, this paper puts forward some countermeasures for perfecting the administrative management mechanism of grass-roots state tax organs from the aspects of innovating the tax administrative management system, perfecting the tax administrative operation mechanism, deepening the tax performance management mechanism, and perfecting the human resources management system.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;D630.3
本文编号：2508353
[Abstract]:With the rapid development of China's economy and society and the continuous improvement of the level of opening to the outside world, the pattern of diversified development of social economy has been gradually established. The specialized management mode of tax sources marked by "risk-oriented, information management tax" is gradually replacing the traditional tax source management mode characterized by "person-to-household, ticket management tax". Under the mode of tax source specialization, the administrative management mechanisms of tax authorities, such as institutional setting, administrative operation, performance management and human resource management, also need to be adjusted accordingly. This paper takes the grass-roots state tax organs below the city level as the foothold, introduces the basic situation of the current administration of the grass-roots state tax organs, and analyzes the requirements put forward by the specialized management mode of tax sources for the grass-roots tax administration. On this basis, from the perspective of tax source professional management, this paper analyzes the shortcomings of the current grass-roots tax administrative management mechanism, including the imperfect tax administrative management system, the imperfect tax administrative operation mechanism, the performance management system is not systematic, the efficiency of tax human resources management is on the low side, and so on. In order to establish an administrative management mechanism adapted to the specialized management mode of tax sources, this paper puts forward some countermeasures for perfecting the administrative management mechanism of grass-roots state tax organs from the aspects of innovating the tax administrative management system, perfecting the tax administrative operation mechanism, deepening the tax performance management mechanism, and perfecting the human resources management system.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;D630.3
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