發(fā)布時間：2018-05-29 14:22

  本文選題：公共管理 + 稅收現代化　； 參考：《首都經濟貿易大學》2017年碩士論文

【摘要】：黨的十八屆三中全會提出了建立現代化治國方針的要求,并對深化稅制改革作出了新的要求和展望,點亮了稅制改革路上的明燈。稅收在國家治理方面起著不可或缺的作用,制定科學稅制能夠有效地促進資源合理優(yōu)化、市場和諧發(fā)展、推進社會穩(wěn)定、保障國家安全。作為治理國家不可或缺的角色,面對新的形勢自然也應有新的發(fā)展,所以現代化稅制也成為了公共管理的重要內容。在新形勢下,稅制改革面臨著以下幾大問題:全面改革如何實施、加速推進進程會不會影響到穩(wěn)定性、怎樣才能在和諧的方式下實現又快又穩(wěn)的稅制現代化改革。從大局來看,稅收現代化改革這條小船要緊跟我國全面現代化治國改革這條大船,首先切實保證總體上軌道不偏離,然后在此條件下,充分發(fā)揮主觀能動性、主動創(chuàng)造性、自身積極性,加速推進自身改革進程,爭取實現自我突破來帶動全面改革進程。總之,新的改革方向對于稅收現代化只有三個方面的要求:方向、力度和節(jié)奏。根據以上分析,在建立現代化治國方針的同時,我們也理應在總體高度發(fā)展下系統(tǒng)地考慮到稅收現代化改革道路,想辦法提高稅收征管能力。2015年“兩會”期間,李克強總理首次提到了“互聯網+”實施戰(zhàn)略和計劃,在這個新的領域,幾乎所有的行業(yè)都開始進行深入地思考和實踐�！盎ヂ摼W+”提出的背景恰好是在黨的十八大國家治理現代化建設時機,這正是反映了“互聯網+”實現了與現代化的有機統(tǒng)一,是時代的產物。在新的時代下,互聯網和經濟社會的關系日益密切,隨之衍生的創(chuàng)新力量在很大程度上為我們的生活注入了新的能量�！盎ヂ摼W+”是具有時代性的產物,稅收征管也必須跟上時代的步伐,稅收現代化既是時代的要求,也是提高稅收征管能力的必經之路。本文將系統(tǒng)闡述稅收征管現代化的基本內涵,基于“互聯網+”思維理念和“互聯網+各行業(yè)”的創(chuàng)新借鑒,探討“互聯網+”經濟大背景下對稅收治理的現實挑戰(zhàn),通過稅收征管的現狀,分析我國目前稅收現代化的制約因素,借鑒國內外先進的稅收管理理念和實踐,探尋我國稅收征管現代化建設的實現路徑。
[Abstract]:The third Plenary session of the 18th CPC Central Committee put forward the request of establishing the policy of governing the country by modernization, and made new demands and prospects for deepening the tax system reform, which lit the light on the road of tax system reform. Taxation plays an indispensable role in national governance. The establishment of scientific tax system can effectively promote the rational optimization of resources, harmonious development of the market, social stability and national security. As an indispensable role in governing the country, faced with the new situation, there should be new development, so the modern tax system has become an important content of public management. In the new situation, the tax system reform is faced with the following major problems: how to carry out the overall reform, how to speed up the advancement of the process will affect the stability, and how to realize the fast and stable tax system modernization reform in a harmonious way. In view of the overall situation, the boat of tax modernization reform should closely follow the big ship of our country's comprehensive modernization and statecraft reform. First of all, it should ensure that the overall track will not deviate, and then under this condition, it will give full play to its subjective initiative and initiative creativity. Self-initiative, speed up the process of self-reform, strive to achieve self-breakthrough to drive the overall reform process. In short, there are only three requirements for tax modernization: direction, strength and rhythm. According to the above analysis, while establishing the policy of modernizing the country, we should systematically take into account the road of tax modernization reform under the overall high degree of development, and find ways to improve our ability to collect and administer tax revenue. During the "two sessions" in 2015, Prime Minister Li Keqiang first mentioned the "Internet" implementation strategy and plan, in this new field, almost all industries are beginning to think deeply and practice. The background of the "Internet" is precisely the opportunity to govern the modernization construction in the 18th National Congress of the CPC, which reflects the organic unity between the "Internet" and the modernization, and is the product of the times. In the new era, the relationship between the Internet and the economy and society is getting closer and closer, and the innovative forces that have developed along with it have injected new energy into our lives to a great extent. "Internet" is the product of the times, and tax collection and management must keep up with the pace of the times. Tax modernization is not only the requirement of the times, but also the only way to improve the ability of tax collection and management. This paper systematically expounds the basic connotation of the modernization of tax collection and management, based on the thinking idea of "Internet" and the innovation and reference of "Internet industries", discusses the realistic challenges to tax governance under the economic background of "Internet". Through the current situation of tax collection and management, this paper analyzes the restrictive factors of our country's present tax modernization, draws lessons from the advanced tax management idea and practice at home and abroad, and probes into the way to realize the modernization construction of tax collection and management in our country.
【學位授予單位】：首都經濟貿易大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42

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本文編號：1951196