【作者】 刘芳；

【导师】 蔡秀玲；

【作者基本信息】 福建师范大学 ， 工商管理（专业学位）， 2013， 硕士

【摘要】 当前,税收征管的经济社会环境和征管对象发生了巨大变化,传统征管理念、征管方式、征管手段、机构设置、制度设计难以满足现代税收征管的客观需要,二者的矛盾冲突直接影响到纳税人满意度和税收遵从度的提高,也影响到税收征管质量和效率的提高。同时,税务机关和税收执法人员还时常要面对高风险的严峻考验。这些都不得不要求税收征管必须寻找自己新的坐标,进一步转变观念,改革和创新税收管理理念、业务方式、组织结构和技术手段。于是,全国各地开始积极探索税收征管现代化的新模式,在这个时候,税源专业化管理模式应运而生。本文在这样的背景下,从专业化分工、流程再造、帕累托效应与成本效益分析法等理论入手,通过对税源专业化管理等内容的研究分析,借鉴国内外税源专业化管理模式的实践经验,提出实施税源专业化管理模式的构想设计,并选取宁德市国税局进行深入的应用分析,对该局的税源专业化管理模式提出规划和设计,并付诸实践,以此来验证实施税源专业化管理模式的构想设计的可行性。本文开始部分是绪论,首先阐明了论文的背景,说明了选题的意义；对国内外的文献进行了综述；指出了论文的研究思路和创新点。第一章主要介绍相关理论基础,论述了实施税源专业化管理模式的理论溯源,同时介绍了几种类型模式以及实施税源专业化管理的必要性。第二章在概要分析我国原税源专业化管理状况后,通过对国内各地推行税源专业化管理模式的分类介绍及比较,提出施行税源专业化管理模式可以借鉴的方面。第三章是国外税源专业化管理模式的经验借鉴,从四个方面对国外经验进行总结。第四章提出税源专业化管理模式的设计,包括了施行的方案、步骤、模式解析、配套措施等。第五章通过对宁德国税局实施税源专业化管理模式的具体策略,来检验上述方案设计的可行性。第六章结论和建议。得出税源专业化管理模式的研究结论以及完善税源专业化管理模式的建议。更多还原

【Abstract】 Nowadays, the economic and social environment and objects of tax collection and management have changed dramatically. The traditional tax collection and management philosophy, modes, tools, institutional settings, and system designs are difficult to satisfy the objective needs of tax collection and management currently, the conflict would directly influence the degree of satisfaction of taxpayers and the improvement of tax compliance, which also affect the quality of tax collection and management and efficiency improvement. Meanwhile, tax authorities and tax law-enforcement personnel often need to face the risky challenges. All above require the tax collection and management should find out the new positioning and further transform concept, reform and innovative concept of tax administration, business, organizational structures, and technical tools. Hence, the whole country has begun to explore the new mode of tax collection and management actively, and finally the tax resource professional management mode came into being.In this paper, learning from the practical experience of the professional tax resource management mode of domestic and foreign countries, through tax resource professional management analysis by specialization, process reengineering, Pareto effect and cost-effectiveness analysis theories, etc., put forward the concept design of the implementation of tax resource professional management and select Ningde area municipal office for further application analysis. Propose the plan and design of the tax resource professional management mode of Ningde area municipal office in order to verify the feasibility of concept design of implementation of tax resource professional management mode.The beginning part of this thesis is introduction; firstly demonstrates the background of the thesis and illustrates the significance of topic; and then reviews the domestic and foreign literatures to point out the thesis research idea and innovation. The chapter one mainly introduce the relative theoretical foundation, and discusses the theoretical trace of implementation of tax sources of professional management mode, also, introduces several types of modes as well as the necessity of implementation of tax sources professional management. Chapter two comes up with what can be learned for implementation of tax resource professional management mode through the classified introduction and comparison of implementation of tax resource professional management mode around the country. Chapter three introduces the experience of foreign country tax resource professional management and summarizes from three aspects. Chapter four put forwards the design of the tax resource professional management, which includes implementation, procedure, mode analysis, supporting measures, etc. Chapter five is to verify the feasibility of the design by carrying out specific strategy of tax resource professional management in Ningde area municipal office. Chapter Six is the conclusion and recommendation. To draw conclusion of tax sources professional management mode as well as recommendation for improving the tax sources professional management mode.更多还原