【作者】 陈颖；

【导师】 汤兆云； 吴保忠；

【作者基本信息】 华侨大学 ， 公共管理硕士（专业学位）， 2023， 硕士

【摘要】 基层税收征管是指地方税务部门对纳税人征收、管理、监督和服务等工作的总称。在国家税收体系中,基层税收征管起着重要的作用,是税收征管工作的基础和前沿。基层税收征管关系到地方财政收入、国家税收稽查、税收政策执行等方方面面,对于维护国家税收秩序、促进经济发展、改善民生水平等具有不可忽视的作用。然而,随着我国税制改革的不断深入,基层税收征管中也出现一系列问题,这些问题严重制约了基层税收征管工作的发展和优化,也影响了地方财政收入的增长和国家税收秩序的维护。本研究旨在以Q市L区为例,探讨基层税收征管的现状,揭示存在的问题,并提出解决方案。通过对基层税收征管相关人员和纳税人的问卷调查,研究了税法遵从度、纳税人满意度、税收流失率、征纳成本等指标,得出以下结论:首先,我们发现基层税收征管力量相对薄弱,难以胜任当前的工作任务。其次,纳税人的税法遵从度普遍偏低,缺乏对税法规定的了解和理解,同时纳税人对税务机关的服务满意度也较低,服务质量有待提高。此外,本研究还发现税收流失风险较高,基层税收征纳成本居高不下,需要采取措施加以解决。鉴于上述问题,本研究提出了以下解决方案。首先,优化税收征管工作流程,赋能基层管征,提高基层税收征管工作效率。同时,应重视人才队伍建设和持续发展,提高税收管征人员的素质和能力。此外,应凝聚税收现代化奋进力量,加强税收征管的数字化平台建设,提升风险管理的数据监控技术水平。同时,应加强税收宣传,提高纳税人的税收遵从意识和税收合规意识。本研究结果对于改善基层税收征管工作具有重要意义,也为未来研究提供了借鉴。希望通过本研究的成果,可以促进基层税收征管工作的改善,提高征管水平,为我国税收事业的发展做出贡献。更多还原

【Abstract】 The basic-level tax collection and management refer to the total work of local tax departments in terms of tax collection,management,supervision,and services provided to taxpayers.In the national tax system,basic-level tax collection and management play a vital role,serving as the foundation and forefront of tax collection and management work.Basic-level tax collection and management are related to various aspects,including local financial revenue,national tax inspection,and tax policy implementation,playing an essential role in maintaining national tax order,promoting economic development,and improving people’s livelihood.However,with the continuous deepening of China’s tax system reform,a series of problems have arisen in basic-level tax collection and management,which severely hinder the development and optimization of basic-level tax collection and management work,and also affect the growth of local financial revenue and the maintenance of national tax order.This study aims to explore the current situation of basic-level tax collection and management and reveal existing problems,using Q City’s L District Tax Bureau as an example,and propose solutions.By conducting a questionnaire survey of relevant personnel in basic-level tax collection and management and taxpayers,we studied indicators such as tax law compliance,taxpayer satisfaction,tax loss rate,and collection cost.The following conclusions were drawn: First,we found that the strength of basic-level tax collection and management is relatively weak,making it difficult to meet current work tasks.Second,taxpayers’ compliance with tax laws is generally low,with a lack of knowledge and understanding of tax law provisions.At the same time,the taxpayer’s satisfaction with the tax authority’s service is also low,and the quality of service needs improvement.In addition,this study also found a high risk of tax loss,and the cost of basic-level tax collection and management is still high,requiring measures to be taken to address the issues.Given the above problems,this study proposes the following solutions.First,the tax collection and management workflow should be streamlined,optimizing the workflow and improving work efficiency.Second,the basic-level collection and management should be empowered,enhancing the ability and level of basic-level tax collection and management to improve work efficiency.At the same time,attention should be paid to talent team building and sustained development,improving the quality and ability of tax collection and management personnel.Additionally,we need to consolidate the power of modern tax advancement,strengthen the construction of digital platforms for tax collection and management,and enhance the data monitoring technology level of risk management.We should also strengthen tax publicity,improve taxpayers’ compliance awareness,tax law awareness,and tax compliance awareness.The results of this study are of great significance for improving the work of basiclevel tax collection and management and provide a reference for future research.Through the achievements of this study,we hope to promote the improvement of basiclevel tax collection and management work,enhance the level of collection and management,and contribute to the development of China’s tax cause.更多还原