【作者】 周俊；

【导师】 杨成章；

【作者基本信息】 西南交通大学 ， 公共管理（MPA）（专业学位）， 2024， 硕士

【副题名】以华林玉器市场为例

【摘要】 随着全球疫情逐步好转,我国疫情防控政策全面放开,国内经济及商品流通正加速恢复,各地的大型专业市场也在快速复苏。大型专业市场不仅在繁荣地方经济、提供就业岗位方面发挥了重要作用,更逐渐成为财政收入的一个有效来源。2021年,中共中央办公厅和国务院办公厅《关于进一步深化税收征管改革的意见》强调“以数治税”在税收征管工作的核心地位,党的二十大报告提出以“高质量发展”作为全面建设社会主义现代化国家的首要任务,在这一背景下,应如何优化税收征管措施,促进大型专业市场在区域经济中发挥重要作用,是税务机关亟待深入思考和探究的重要问题。华林玉器市场号称“中国珠宝玉器第一街”,货品齐全、做工精细、流通量较高,是国内著名的玉器集散地,在广州大型专业市场中具有较强代表性。然而,目前税务部门的征收征管模式仍停留在以“税收管理员”传统模式为基础演化而来的管理模式,这一管理模式在当下越发庞大的管户规模下,暴露出越来越多的问题,难以满足现代化税源管理需求。优化大型专业市场税收征管模式、提升税收征管服务质量和效率已成为税务机关当前亟需重视解决的问题。本文结合现有的税收征收管理理论研究成果,选取华林玉器市场这一典型大型专业市场为研究对象,采用文献分析,对比分析国内大型专业市场的先进管理经验;采用实地调研,对华林玉器市场所属税务局税务人员进行面对面访谈,对市场内纳税人进行问卷调查。归纳分析出当前阶段税务机关对大型专业市场的税收管理模式中存在的问题:一是税务管理问题,二是税款征收问题,三是纳税服务问题,四是税务稽查问题。究其原因,主要体现在机制上分工监管不完善、技术上税收大数据信息应用不充分、服务保障上资源分配不合理、人才建设上人才兴税建设不到位等因素影响。通过结合新公共管理理论并借鉴国内义乌、重庆两地的先进税收征管经验,从完善税源管理机制、强化信息技术支撑、加强纳税服务保障、推进人才兴税建设四方面提出对策及建议。更多还原

【Abstract】 With the gradual improvement of the global epidemic,China’s epidemic prevention and control policies have been fully relaxed,and the domestic economy and commodity circulation are accelerating their recovery.Large professional markets in various regions are also rapidly recovering.Large professional markets have not only played an important role in prospering local economies and providing employment opportunities,but have also gradually become an effective source of fiscal revenue.In 2021,the General Office of the Communist Party of China Central Committee and the General Office of the State Council issued the Opinions on Further Deepening the Reform of Tax Collection and Management,emphasizing the core position of"governing tax with numbers"in tax collection and management work.The report of the 20th National Congress of the Communist Party of China proposed that"high-quality development"should be the primary task of comprehensively building a socialist modernized country.In this context,how to optimize tax collection and management measures and promote the important role of large professional markets in regional economy is an important issue that tax authorities urgently need to deeply consider and explore.Hualin jade market is known as“The first street of Chinese jewelry and Jade”,complete goods,fine workmanship,high circulation,Hualin Jade Market is a well-known jade distribution center in China,and has a strong representation in the large-scale professional market in Guangzhou.However,at present,the mode of collection and administration of tax department still remains in the management mode based on the traditional mode of“Tax administrator”,more and more problems are exposed,and it is difficult to meet the needs of modern tax source management.It has become an urgent problem for tax authorities to optimize the tax collection and management mode and improve the service quality and efficiency of tax collection and management.This article combines the existing research results of tax collection and management theory,selects the Hualin jade market,a typical large-scale professional market,as the research object,and uses literature analysis to compare and analyze the advanced management experience of domestic large-scale professional markets;Conduct on-site research,conduct face-to-face interviews with tax officials from the tax bureau affiliated with the Hualin Jade Market,and conduct a questionnaire survey of taxpayers in the market.Summarize and analyze the problems that exist in the current tax management model of tax authorities for large professional markets:first,tax management problems,second,tax collection problems,third,tax service problems,and fourth,tax inspection problems.The main reasons for this are reflected in the imperfect division of labor and supervision in the mechanism,insufficient application of tax big data information in technology,unreasonable resource allocation in service guarantee,and inadequate talent development and tax promotion in talent development.By combining the theory of new public management and drawing on the advanced tax collection and management experience of Yiwu and Chongqing in China,countermeasures and suggestions are proposed from four aspects:improving the tax source management mechanism,strengthening information technology support,strengthening tax service guarantee,and promoting the construction of talent driven taxation.更多还原