【作者】 刘畅；

【导师】 陈桂生；

【作者基本信息】 天津师范大学 ， 公共管理硕士（专业学位）， 2015， 硕士

【摘要】 伴随着经济持续发展,国家税收随之逐步增长,但在新形势下出现的诸多涉税新情况使税收征管面临着新的难题。现有的征管模式已不能完全解决现代经济社会中出现的种种特殊税务问题,这要求税务机关正视现阶段征管环节中存在的问题,不断改进与完善税收征管体制以适应新形势的要求。以河西区地方税务局实际税收征管工作为参考,通过数据调查和实证分析对河西区地方税务局税收征管现状进行描述和梳理,查找出河西区地方税务局目前税收征管工作的薄弱环节。发现目前在税收征收管理环节中存在着征管模式不能及时适应现有经济发展、税源无法进行全面有效监管、内部监控制度不够健全、纳税申报硬件条件不足等问题。基层税务机关存在信息系统未发挥有效作用、税源监管体系不完备、组织机构设置有待健全、纳税征管环境尚未完善等原因是制约河西区税务征管模式不健全的主要原因。借鉴了国内先进城市和其他国家的税收征管模式,吸取其税收征管工作中诸如注重个性化服务、注重人员素质培养以及优化电子纳税服务平台等经验。在结合河西区地方税务局实际税收征管情况和相关理论知识的基础上,提出可以通过完善信息系统、构建税源专业化管理、逐步实现组织机构一体化、优化纳税申报环境等手段,进一步优化税收管理,堵塞征管漏洞,提高纳税遵从度并不断河西区优化税收征管模式。更多还原

【Abstract】 Along with the continues development of economy, the national tax gradually increase, but a lot of tax-related issues also let the tax collection and administration is facing huge challenge. Existing collection model has not completely solve all sorts of special tax problems of modern economic society emerged, This requires that the tax authorities should face up to the present stage the problems existing in the collection process, to improve continuously, improve the tax collection system in order to adapt to the new situation demands.Actual tax collection and administration work for reference in Hexi Local Taxation Bureau, through data investigation and empirical analysis about the present situation of Hexi Local Taxation Bureau tax collection and administration is described and comb, find out the current tax collection and administration work the weak link of Hexi Local Taxation Bureau. Founding that collection and management mode can’t adapt in current economic development, existing tax sources unable to conduct a comprehensive and effective regulation, internal control system is not sound, tax return hardware conditions, and other issues. Tax authorities at the grass-roots level information system does not work effectively, tax supervision system is not complete, organization setting remains to be perfect, the tax collection and management environment has not been perfect reason is the main cause of hexi district tax collection and management mode is not sound. Draw lessons from the domestic advanced cities and other countries the tax collection and management mode, learn the experience in tax collection and administration such as pay attention to the personalized service, stressing the cultivation of personnel quality and optimization of electronic tax service platform. In combination with actual tax collection and administration of Hexi Local Taxation Bureau and relevant theoretical knowledge, put forward by perfecting the information system, building a tax professional management, achieving organization integration gradually, optimize the environment of the tax return and so on. Further optimization of tax administration, plug up loopholes in tax collection, improve tax compliance and hexi district continuously optimize the mode of tax collection and administration.更多还原