【作者】 黄俊；

【导师】 罗翔；

【作者基本信息】 华中师范大学 ， 公共管理（专业学位）， 2019， 硕士

【摘要】 电子政务是政府部门和非政府公共组织广泛采用计算机、互联网、移动通信等现代信息技术开展公共管理,利用信息化手段向企业、事业单位、社会团体和社会公众提供所需的公共产品或服务,是现代信息技术与公共管理结合的产物。电子税务属于电子政务的一种形式。为了加快税收现代化的进展,提升税收征收管理效率,必须不断优化电子税务征收管理模式,以适应时代的要求,实现科学化、规范化、集约化、人性化的税收管理。本文以广东省电子税务为样本,根据电子政务的基本理论,引用税收征收管理相关理论,选用文献研究法、比较分析法、案例分析法三种研究方法,以“现状介绍-问题描述-原因分析-对策建议”为写作框架,本着科学严谨的态度,深入研究分析,提出在电子税务环境下,征收管理模式优化的建议。本文分五个章节展开研究:第一章的内容为绪论。绪论从研究背景和意义、国内外研究综述、研究内容和方法三个环节进行叙述,旨在说明本研究的基本情况,交代开展研究工作的基础。第二章是理论介绍。基于电子政务基本理论,集合税收征收管理相关理论,为下文的研究提供理论依据。第三章介绍广东省电子税务征收管理基本情况。首先,介绍了广东省电子税务发展历程、现状及取得的成绩;其次,基于现状找出当前存在的问题;最后,深入分析问题产生的根源。第四章挑选了四起国内外优秀电子税务征收管理实例,介绍他人的先进做法,从中获得启示,总结经验,学习借鉴。第五章提出广东省电子税务征收管理模式的优化建议,分别从深化电子税务改革、加强涉税信息管理、加强网络安全维护、加强人才队伍建设、加快电子渠道建设五个方面进行改善。更多还原

【Abstract】 E-government is the use of modern information technology such as computers,Internet,and mobile communications for public administration by government departments and non-government public organizations.It uses information technology to provide enterprises,institutions,social organizations,and the public with the necessary public goods or services.It is the product of the combination of modem information technology and public management.Electronic taxation is a form of e-government.In order to speed up the progress of tax modernization and improve the efficiency of tax collection management,it is necessary to continuously optimize the electronic tax collection management mode to meet the requirements of the times and realize scientific,standardized,intensive and humanized tax management.This paper takes the electronic taxation of Guangdong Province as a sample,based on the relevant theoretical knowledge of e-government and tax collection management,and selects three research methods:literature research method,comparative analysis method and case analysis method,the"Introduction to the Status Quo-Problem Description-Cause Analysis-Countermeasures"is the writing framework,in line with scientific and rigorous attitude,in-depth study and analysis,put forward the proposal of optimizing the management mode under the electronic tax environment.This article is divided into five chapters to study:The content of the first chapter is an introduction.The introduction is described in terms of research background and significance,domestic and international research review,research content and methods.The purpose is to explain the basic situation of this research and explain the basis of research work.The second chapter is a theoretical introduction.Based on the basic theory of e-government,the theory of collecting tax collection management is provided to provide theoretical basis for the following research.The third chapter introduces the basic situation of the electronic tax collection management in Guangdong Province.Firstly,it introduces the development history,current situation and achievements of e-tax in Guangdong Province.Secondly,it finds out the current problems based on the status quo.Finally,it deeply analyzes the root causes of the problems.The fourth chapter selects four examples of excellent electronic tax collection management at home and abroad,introduces the advanced practices of others,draws inspiration from them,summarizes experiences,and learns from them.The fifth chapter proposes the optimization suggestions for the e-tax collection management mode of Guangdong Province,which are improved from deepening the e-tax reform,strengthening tax-related information management,strengthening network security maintenance,strengthening the talent team construction,and accelerating the construction of electronic channels.更多还原