【作者】 李伟；

【导师】 董智超；

【作者基本信息】 天津财经大学 ， 公共管理（专业学位）， 2018， 硕士

【副题名】以原天津市地税系统为例

【摘要】 自1994年分税制改革以来,我国税收收入进入了快速增长阶段,为了确保我国经济增速平稳运行,各级政府在发展经济过程中投入了大量资金。然而在税收收入不断快速发展的背后,征管成本居高不下的问题始终未能得到有效的解决,从数据对比上看,我国征管成本远高于西方发达国家此外,分税制以来不断发展完善形成的国税地税两大税务机关的人员数量也在不断的攀升,导致了税收征管成本的进一步提高,制约了我国税收收入的健康成长。2018年3月13日,十三届全国人大一次会议在北京人民大会堂举行第四次全体会议,提出了“改革国税地税征管体制。将省级和省级以下国税地税机构合并,具体承担所辖区域内的各项税收、非税收入征管等职责。”。这一方案的提出标志着分税制改革20余年后,国地税走向了合并,目前国地税虽已正式完成机构合并,但无论从人员规模到具体征管工作执行上仍旧处于过渡阶段,合并后的新税务系统的征管成本还需要进一步整合优化,而这正是本文的研究目的所在。新公共管理理论提出构建服务型政府的观点,并通过引入企业化的管理模式以及绩效考评等激励方案有效改善政府工作效率的建议,从而达到降低税务系统征管成本的目标,这对于有效提高税务系统这一政府机关的征管效率从而达到降低征管成本的目的有着很直接的借鉴意义,本文以机构合并前的天津市原地税系统为例,分析了造成当前征管成本过高的一些原因,通过借鉴西方发达国家较为完善的征管成本管控经验,并有效结合了新公共管理理论,运用文献分析法,比较分析法以及理论联系实践法,从多方面多角度提出有效控制当前征管成本过高问题的合理化建议,从而对有效降低我国征管成本问题提供一定的借鉴。更多还原

【Abstract】 Since the tax system reform in 1994,Chinese tax revenue has entered a stage of rapid growth.All levels of governments have sufficient financial resources to develop the economy to ensure the rapid development of China’s economy in the past 20 years.However,behind the rapid development of tax revenue,the high cost of Taxation has not been effectively solved.From data comparison,the cost of Taxation in China is much higher than that in western developed countries.Moreover,from the development of tax distribution,the number of personnel is increasing quickly.March 13,2018,the first meeting of The National People’s Congress started in the great hall of the people,Beijing.From the Institutional reform of the state council,the state taxation bureau merged with the local taxation bureau have been proposed.This means that the state taxation bureau and the local taxation bureau merged 20 years later.personnel size and tax collection management work is in a transitional stage.The tax collection cost of the new tax bureau still needs to be optimized,This is the purpose of this paper.The new public management theory puts forward the view of establishing service-oriented government,and introduce enterprise management mode and performance management mode to reduce the cost of tax administration.This paper takes the former local tax system of Tianjin as an example,analysis of the reasons for the high cost of taxation and learn from the new public management theory,used with Literature analysis,Comparative analysis,Combine theory with practice,to establish a service-oriented government,principal-agent theory and so on.Put forward proposals to control the high cost of taxation.更多还原