【作者】 刘瑜；

【导师】 李全彩；

【作者基本信息】 中国矿业大学 ， 公共管理（专业学位）， 2020， 硕士

【摘要】 税收是国家财政收入的主要来源。税收信用在社会信用体系中占有重要位置,而纳税信用管理又在税收信用体系中占有举足轻重的地位。纳税信用体系的不断完善不仅是推动市场经济健康发展、提升税务机关征收管理水平的重要因素,同时也是健全我国社会信用体系的必由之路。纳税信用管理是通过对纳税人涉税信息的采集、汇总,并对其进行分析,根据相关指标对其纳税信用进行评价,并将其运用于税务机关的日常税收征管及其对纳税人的分类管理之中。这对提高纳税人依法诚信纳税意识、提升税务机关征管质效、减轻征纳双方涉税负担等具有十分重要的现实意义。在此基础上还要加强与社会信用体系建设其他部门的联系,实现信息共享,形成合力,让依法诚信纳税成为一种广泛认同的社会公约。本文以纳税信用管理的理论依据、影响因素为切入点,通过对赣榆区纳税信用管理所进行的实例分析,发现其纳税信用管理中存在的不足之处,分析出问题存在的原因,并通过对国外先进经验的汇总,总结出适合我国纳税信用管理的经验和启示,并针对该区纳税信用管理中存在问题的原因进行分析,提出相应的改进措施和建议,并预测我国纳税信用管理发展的趋势。最终总结出一个观点,纳税信用管理要想得到不断完善和发展,不仅需要从纳税人的税收遵从度及税务机关的纳税服务意识等方面入手,同时它还必须融入到社会信用建设体系中去,涉及到税收立法、征管体制、政府部门间的配合等方方面面,是一个综合作用结果。纳税信用管理的不断完善,不仅需要提升纳税信用的在税制中的法律层级,明确纳税人在信用管理中的权利义务,使诚信激励和失信惩戒机制得到充分体现;同时还需要转变税务机关的管理理念,健全服务机制,提升服务质效,增强其公信力和认可度。从外部来说,税务机关的纳税信用管理要强化与市场监督、公安、银行等信用建设相关部门的合作,逐步推进社会信用信息的共享和公开,通过引入第三方中介机构参与信用评价等措施从而不断提高税收信用的社会认可度,不断深化纳税信用评价结果在实际经济生活中的实施与应用,从而推动我国纳税信用管理体系不断完善与发展。该论文有表2个,参考文献50篇。更多还原

【Abstract】 Tax is the main source of national revenue.Tax credit plays an important role in the social credit system,and tax credit management plays an important role in the tax credit system.The continuous improvement of the tax credit system is not only an important factor to promote the healthy development of the market economy and improve the collection and management level of the tax authorities,but also the only way to improve the social credit system in China.Tax credit management is to collect and summarize tax-related information of taxpayers,analyze it,evaluate their tax credit according to relevant indicators,and apply it to the daily tax collection and management of tax authorities and their classified management of taxpayers.It is of great practical significance to raise taxpayers’ awareness of paying tax in good faith according to law,improve the quality and efficiency of tax collection and management by tax authorities,and reduce the tax burden on both sides.On this basis,it is necessary to strengthen the connection with other departments of social credit system construction,realize information sharing,form a joint force,and make paying tax in good faith according to law become a widely recognized social convention.Based on the theoretical basis and influencing factors of tax credit management,this paper analyzes the case of tax credit management in Ganyu district,finds the deficiencies in tax credit management,analyzes the causes of the problems,and summarizes the experience and enlightenment suitable for tax credit management in China through the summary of foreign advanced experience,and analyzes the causes of the problems in tax credit management in this area,puts forward corresponding improvement measures and suggestions,and predicts the development trend of tax credit management in China.Finally summed up a point of view,tax credit management to continue to improve and develop,not only from the taxpayer’s tax compliance degree and tax authority’s tax service awareness,but also it must be integrated into the social credit construction system,involving tax legislation,tax collection and management system,government departments and other aspects of cooperation,is a comprehensive result.The continuous improvement of tax credit management not only needs to improve the legal level of tax credit in the tax system,but also needs to clarify the rights and obligations of taxpayers in credit management,so asto fully reflect the incentive mechanism of good faith and punishment mechanism of breaking trust.At the same time,it is necessary to change the management concept of tax authorities,improve the service mechanism,improve the service quality and efficiency,and enhance its credibility and recognition.From the outside,the tax authority’s tax credit management should strengthen the cooperation with the market supervision,public security,banks and other credit construction departments,gradually promote the sharing and disclosure of social credit information,through the introduction of third-party intermediary agencies to participate in credit evaluation and other measures to continuously improve the social recognition of tax credit,continue to deepen the implementation and application of tax credit evaluation results in real economic life,so as to promote the continuous improvement and development of China’s tax credit management system.The paper has 2 tables,50 references.更多还原