【作者】 郑翔；

【导师】 蔡高锐；

【作者基本信息】 福州大学 ， 财政学（专业学位）， 2014， 硕士

【摘要】 纵观中国的税收征管业务流程,具有其自身的特色与不足,并逐渐形成规范化、现代化的发展现状。税收征管是整个税务工作的前沿阵地和关键环节,税收征管质量是反映一定时期内税务机关征管工作水平和效率高低的重要尺度,如何提高税收征管质量是每一级税务机关都面临的重大问题。税务部门作为政府的重要组成机构,担负着为国家筹集财政收入的重要职能。随着现代信息技术在税收征管领域的应用逐步成熟,对改变传统的税收征管体制提出了现实的需求。流程再造理论以其先进的管理思想和方法为税收征管流程再造提供了理论依据和科学指南。本文从这个方向入手,建立在流程再造理论的基础之上,从历史的征税模式演变到今天比较成熟的流程状况,试图探寻其中的各种问题。首先,传统的集中征税管理模式可能会引发对税源监管力不从心；第二,注意力集中在征税、管理和审查方面会导致机关行政效率的低下；第三,要充分利用计算机的高效性能；第四,纳税人申报税收的自主性应该充分得到重视；第五,如何进一步体现稽查的重要性。从这些主要问题入手,充分运用理论知识,结合国外的先进模式和实践经验,提取适用于我国税收征管的部分,进行调整和改造,使之能够充分适应中国社会主义市场经济的现状。针对目前我国的税收征管业务流程基本情况并借鉴国内外相关理论和实践经验,本文选取X市国税局作为研究对象,主要采用了辩证分析法和比较分析法,深入分析x市国税局税收征管中存在的问题和成因,从理论和实践两方面论证流程再造是深化税收征管改革的理性选择；充分借鉴国内外实施税务流程再造的成功经验,明确了税收征管流程再造的重要思路,研究其进行税收征管的流程情况,找出问题并进一步分析原因。本文主要从征收环节、稽查环节、信息化、考察及监督、税务代理等方面设计出新的税收征管业务流程。更多还原

【Abstract】 Throughout China’s tax collection business processes, has its own characteristics and weaknesses, and gradually form a current development standardization and modernization. Tax levying is the crucial part of tax working, the quality of tax levying is important benchmark to tell the efficient level of tax bureau. So how to improve the quality of tax levying is a important task for every revenue. Performance. The tax department, as the vital government department, functions with the tax collection for the fiscal revenue. Along with the maturity for the modem information technology in the tax collection field, the reform for the traditional taxation system needs to be considered. With its advanced management ideas and methods, the theory for process reengineering provides theory base and scientific guidelines for the administration of tax collection.From the start in this direction, based on the BPR theory, evolved from the historical pattern of taxation to the situation today more mature processes, which tries to explore a variety of issues, including:First, the traditional centralized tax administration mode may lead to inadequate supervision of tax sources; second, focus on taxation, management and review of the administrative authorities will lead to low efficiency; third, to take full advantage of high-performance computers; fourth, taxpayers reporting tax autonomy should be fully taken seriously; fifth, how to further reflect the importance Examiner. From these major problems, we should make full use of theoretical knowledge, combined with foreign advanced models and practical experience, as applied to the extraction of tax collection, adjustment and transformation, so that it can fully adapt to the socialist market economy status of China.At present, China’s basic conditions for the tax collection business processes and learn the theory and practical experience at home and abroad, the paper selected as the research object, Xiamen City, the IRS, the main use of the dialectical analysis and comparative analysis, the thesis indicates the existing problems and the causes associated with tax levying in State Tax Bureau X Branch and proves that business process reengineering is the rational option in the reform of tax levying from theoretical and practical aspects. By fully using for reference the successful cases in carrying out tax levying business process reengineering at home and abroad, definitudes plans for business process reengineering of tax levying in X city, research conducted from the collection of links, link audit, information technology, inspection and supervision, tax agents and other aspects of the design of anew tax collection business processes.更多还原