【作者】 张敏；

【导师】 任维德；

【作者基本信息】 内蒙古大学 ， 公共管理， 2021， 硕士

【摘要】 税源是税收收入的来源,作为税收基础,对其进行管理的有效性对税收征管效果如何影响很大。随着我国经济的快速发展,税源形式也日益庞大化、多元化、复杂化、智能化,特别是近年来国地税合并后,税收征管体制也发生了很大变化,使得我国基层税务部门开展税源管理工作所面临的难度也进一步加大。因此探寻适应社会发展、紧跟税制改革、符合地区特色的基层税务部门税源管理体系具有至关重要的作用。为了确保税收真正足额入库,需要在税源管理上下功夫,提高税源管理质效,才能更好地践行为国聚财为民收税的初心使命,从而为我国社会各项建设和整体发展提供良好的经济支持。内蒙古自治区L区税务局是一个典型的西部地区基层税务局,在L区原国税、地税机构合并后,显现出自身独有的税源管理问题。本文主要通过对L区税务部门税源管理现状、存在的问题等内容进行认真地剖析与总结,分析出其税源管理存在问题背后的原因,同时充分借鉴国内外税源管理工作的一些先进经验做法,结合公共管理学科专业知识,针对L区税务部门税源管理实际工作情况和自身存在的一些问题,从树立新时期税源管理理念、完善税源管理组织体系、切实抓好税源管理制度建设、提升税源管理信息化水平、加强干部队伍建设以及优化纳税服务水平六个方面,提出了加强L区税务部门税源管理工作的合理化意见建议,与此同时,期望对其他地区基层税务部门税源管理的专业化、精细化、科学化发展具有一定的借鉴作用。更多还原

【Abstract】 The tax source is the source of tax revenue.As a tax basis.the effectiveness of its management has significant impact on the effectiveness of tax collection and management.With the rapid development of our country’s economy,the form of tax sources has become increasingly large.diversified.complicated and intelligent.Especially after the merger of state and local taxes in recent years.the tax collection and management system has also undergone great changes.making my country’s grass-roots tax authorities developing tax sources.The diffculty of management has also increased.Therefore.it is very important to explore a new tax source management system of China’s basic taxation department that adapts to social development.follows the tax system reform.and conforms to the regional characteristics.In order to ensure that tax revenues are truly in the treasury.it is necessary to work hard on tax source management and improve the quality and efficiency of tax source management to better fulfill the original intention of collecting tax for the people.and thus contribute to the construction and overall development of our society.provide good financial support.Inner Mongolia Autonomous Region L District Taxation Bureau is a typical grassroots taxation bureau in the western region.After the original national taxation and local taxation agencies merged in the L area.it exhibited its own unique tax source management problems.This article mainly summarizes the current tax source management status and existing problems of the taxation department in the L area.analyzes the reasons for the problems in its tax source management,and fully draws on some advanced experiences and practices of the taxation departments at home and abroad.Based on the professional knowledge of public management disciplines,combined with the actual work situation of taxation source management of the taxation department in L District and its own problems,from establishing the concept of tax source management in the new period,improving the tax source management organization system,grasping the construction of tax source management system earnestly,and improving tax source management information,strengthening the construction of cadres,and optimizing tax service levels this six aspects,we put forward reasonable suggestions for optimizing the tax source management work of the taxation department in the L area.At the same time,it is expected to have a certain reference effect on the professional,refined and scientific development of tax source management of grassroots taxation departments in other regions.更多还原