【作者】 刘顺；

【导师】 陈平路；

【作者基本信息】 华中科技大学 ， 工商管理， 2018， 硕士

【摘要】 税源专业化管理是国家税务总局提出的征管创新重点工作,也是实现税收科学化、精细化管理、深化推进征管改革的必然途径,更是当前机构改革新形势下税收工作的迫切需求。近年来,随着我国经济的快速发展,“营改增”工作全面推开,“金税三期”系统全国上线,“互联网+税务”、国地税合并等征管新形势对税务制度和税收工作提出了更高要求,全国多地基层税务机关都希望通过改革管理模式来强化管理,提升税收征管的质效。本文以D县税务局为切入点作为研究对象,采用文献研究法、调查研究法、统计分析法、SWOT分析法等,通过对税源专业化管理的理论基础和文献研究进行分析,并结合D县当地税源的具体情况,对税源专业化管理改革进行了探索性的研究。首先通过对国内外研究文献进行归纳,并结合管理学相关理论,指出税源专业化管理在现代税收征管工作中的重要意义。其次对当前税源专业化管理现状进行分析,比较税源专业化管理和传统管理模式的特点,并总结出我国税源专业化管理的演进历程。然后针对D县税务局近年税源专业化管理工作的实践探索进行探讨,根据D县税务局的存在问题和实际情况,指出当前税源专业化管理中取得的经验和存在的问题。最后通过上述分析,总结出深化税源专业化管理的制约因素,提出税源专业化管理改革的目标展望、架构体系和完善建议,以期提高税务机关税收征管的质量和效率。希望通过本文,能够为各地税务机关税源专业化管理工作提供理论方法的参考和实际措施的借鉴。更多还原

【Abstract】 Specialized management of tax sources is the key work of tax collection and management innovation put forward by the State Administration of Taxation.It is also an inevitable way to achieve scientific,refined management of tax revenue and deepen the reform of tax collection and management.It is also an urgent need of tax work under the new situation of current institutional reform.In recent years,with the rapid development of China’s economy,the "camp to increase" work has been fully pushed forward,and the "Golden Tax three phase" system has been launched nationwide.The new situation of "Internet plus tax" and the merger of state and local taxes put forward higher requirements for the tax system and tax work.To strengthen management and improve the quality of tax collection and management.Taking D County Tax Bureau as the research object,this paper adopts the methods of literature research,investigation research,statistical analysis and SWOT analysis to analyze the theoretical basis and literature research of tax source professional culture management,and explores the reform of tax source professional management combined with the specific situation of D County Local Tax source.Sexual research.Firstly,by summarizing the domestic and foreign research literature,and combining with the relevant management theory,it points out the importance of specialized management of tax sources in modern tax collection and management.Secondly,it analyses the current situation of tax source specialization management,compares the characteristics of tax source specialization management and traditional management mode,and summarizes the evolution process of tax source specialization management in China.Then,it explores the practice of tax source specialization management in D County Tax Bureau in recent years.According to the existing problems and actual situation of D County tax bureau,it points out the experience and problems in the current tax source specialization management.Finally,through the above analysis,the paper summarizes the constraints of deepening the specialized management of tax sources,and puts forward the target outlook,structure system and improvement suggestions for the reform of the specialized management of tax sources,with a view to improving the quality and efficiency of tax collection and management of tax authorities.It is hoped that this paper can provide theoretical and practical reference for the specialized management of tax sources in local tax authorities.更多还原