【作者】 张鑫；

【导师】 邵良杉；

【作者基本信息】 辽宁工程技术大学 ， 公共管理（专业学位）， 2018， 硕士

【摘要】 2016年5月1日,我国全面实行“营改增”,是我国税制改革历史上又一重大变革。对南票区国税局而言,“营改增”改革的实施开展,与改革相关的税收征管问题也得到了越来越多的关注。加强税收征管是坚定南票区深化税务改革迈出的坚实一步,是南票区税务改革的“关键之处”。论文以南票区国税局为研究对象,立足于“营改增”改革这一大背景下,根据南票区国税局“营改增”改革现状,通过对比分析法、调查研究法、定性分析与数据分析相结合的方法对“营改增”改革后的户数情况、税收情况、降负减税情况等方面进行分析,发现了南票区国税局税收征管方面存在的问题:行业扩大税收征管的监控难度加大,对小规模的关注度不高,新分配比例给国税部门带来尴尬,征管模式和企业经管脱节严重、抵扣不完全,征管效率变低风险变高,征管力量不足纳税人满意度下降,征纳成本上升缺乏后续管理等。针对上述问题,从政策自身和改革层面,政策效应结果两大方面找到南票区国税局税收征管问题产生的原因:“营改增”改革后,行业划分没有明确定义和标准,对一般纳税人的界定尚不规范,分配比例重新确定,中央财政收入和地方财政收入都带来新的压力,进项抵扣环节薄弱,混业经营出难题,征纳双方负担加重,很多企业经营范围繁杂,难以分开核算,给企业偷漏税提供条件。针对问题和原因的分析,在政策自身和改革层面,政策效应两大方面提出了加强行业管理,提升对小规模纳税人关注度,优化中央地方分配体系,征管模式和企业经营有效衔接,提高征管技能优化纳税服务,积极推进国地税合并,合作纳税人降低征纳成本,规避风险的对策和建议。更多还原

【Abstract】 On May 1,2016,China’s comprehensive implementation of "replacing business tax with value-added tax" was another major change in the history of tax reform in China.In the case of the internal revenue service,the implementation of the reform of "replacing business tax with value-added tax" was carried out,and more and more attention was paid to the tax collection and management issues related to reform.The strengthening of tax collection and administration is a solid step in deepening the tax reform in Nanpiao area and is the "key point" of tax reform in the south.As the research object in Nanpiao IRS,based on the "change”camp this big background,the reform according to the Nanpiao IRS to add "camp" reform of the present situation,through the contrast analysis,survey method,qualitative analysis and the data analysis method of combining the reform of "change" camp after the number of negative tax,tax situation and drop situation analysis,sums up the Nanpiao IRS tax collection and administration of the industry to expand tax collection and administration of monitoring harder,for small-scale awareness is not high,a new allocation proportion brings to the national tax department embarrassed,collection and management mode and business management,the deduction is not completely,The low risk of administration efficiency becomes higher,the management force is less than the satisfaction of the taxpayer,and the increase of the acquisition cost is lack of follow-up management.In view of the above problems,from the policy itself and the reform level,the policy effect results two major aspects to find the reasons for the tax collection and management problems in the Nanpiao area:after the reform,there was no clear definition and criteria for the division of the industry,the definition of the general taxpayer was not standardized,the distribution ratio was redefined,the central government revenue and local government revenue brought new pressures,and the income deduction was weak,the mixed business operation has a difficult problem,and the burden on both sides of the levy has increased,many enterprises have a complex business scope and are difficult to separate accounting,providing conditions for enterprises to evade taxes.Aimed at the problem and the reason analysis,and reform policy,the policy effect is put forward to strengthen the two aspects of industry management,promotion of small-scale taxpayers awareness,optimizing the allocation of the central place system,collection and administration mode and the effective connection of enterprise management,improve the tax collection and management skills to optimize service,actively promote the land tax merger,cooperation taxpayers hotline to reduce costs,avoid risk countermeasure and the suggestion.更多还原