本文選題：稅收 + 征管難度��； 參考：《湖南大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版)》2017年05期

【摘要】：在分析影響稅收征管難度主要因素的基礎(chǔ)上,篩選出評(píng)價(jià)稅收征管難度的雙級(jí)測(cè)評(píng)指標(biāo),并建立各二級(jí)指標(biāo)(可測(cè)指標(biāo))的測(cè)算模型。同時(shí),提出了評(píng)價(jià)稅收征管難度各指標(biāo)權(quán)重的動(dòng)態(tài)權(quán)重優(yōu)化模型及其算法,以測(cè)算稅收征管難度水平的綜合值。最后,以長(zhǎng)沙市內(nèi)長(zhǎng)沙縣、望城區(qū)、瀏陽(yáng)市和寧鄉(xiāng)縣為研究樣本,對(duì)本文構(gòu)建的模型進(jìn)行實(shí)證研究,證實(shí)了模型和方法的有效性和合理性。
[Abstract]:Based on the analysis of the main factors affecting the difficulty of tax collection and administration, the two-level evaluation index for evaluating the difficulty of tax collection and administration is selected, and the calculating model of each second-level index (measurable index) is established. At the same time, the dynamic weight optimization model and its algorithm for evaluating the weights of each index of tax collection and administration are put forward to calculate the comprehensive value of the difficulty level of tax collection and management. Finally, taking Changsha County, Wangcheng District, Liuyang City and Ningxiang County in Changsha City as the research samples, the empirical research on the model constructed in this paper proves the validity and rationality of the model and method.
【作者單位】： 湖南省國(guó)家稅務(wù)局;中南大學(xué)數(shù)學(xué)與統(tǒng)計(jì)學(xué)院;
【基金】：國(guó)家稅務(wù)總局科研項(xiàng)目(2016YB03)
【分類號(hào)】：F812.42

【相似文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 陽(yáng)德華;納稅人滿意度測(cè)評(píng)研究[D];湘潭大學(xué);2010年

，

本文編號(hào)：1847269