本文選題：國稅 + 地稅�。� 參考：《華僑大學(xué)》2017年碩士論文

【摘要】：隨著當(dāng)代稅收形勢的不斷變化和稅務(wù)體制改革的進(jìn)一步深化,國稅系統(tǒng)和地稅系統(tǒng)沒有密切配合,在各項(xiàng)工作中缺乏有效的配合,在征管、服務(wù)等方面的弊端逐漸顯現(xiàn)。因此,進(jìn)一步整合國地稅機(jī)構(gòu)職能,加強(qiáng)國稅地稅之間的合作已成為當(dāng)務(wù)之急。安溪縣國稅局、地稅局為貫徹落實(shí)《國家稅務(wù)總局關(guān)于印發(fā)國家稅務(wù)局地方稅務(wù)局合作工作規(guī)范(3.0版)的通知》(以下簡稱《合作規(guī)范》),結(jié)合安溪縣稅收工作實(shí)際于2016年4月制定了《安溪縣國稅局安溪縣地稅局聯(lián)合辦稅制度》,并于同月在安溪縣行政服務(wù)中心成立安溪縣國地稅聯(lián)合辦稅大廳。本文以安溪縣國地稅聯(lián)合辦稅制度為研究對(duì)象,分析國地稅聯(lián)合辦稅制度在聯(lián)合提升納稅服務(wù)方面、聯(lián)合稅收征管方面、聯(lián)合稅收?qǐng)?zhí)法方面、聯(lián)合涉稅信息共享方面的現(xiàn)狀。認(rèn)為該制度在提高辦稅效率、降低辦稅成本、提高信息共享利用率、提高征管效率、優(yōu)化了稅務(wù)發(fā)展環(huán)境等方面取得了一定成效。但是研究也發(fā)現(xiàn)該制度存在合作辦稅制度地域覆蓋面窄、制度的落實(shí)還缺乏技術(shù)支撐、部分合作事項(xiàng)落實(shí)中缺乏規(guī)章制度依據(jù)、聯(lián)合進(jìn)戶執(zhí)法還流于形式、信息共享還存在多方面因素制約、稅收基礎(chǔ)管理后續(xù)工作未形成合作機(jī)制等主要問題。本文通過借鑒福建省內(nèi)外部分地區(qū)國地稅合作辦稅制度的先進(jìn)經(jīng)驗(yàn),根據(jù)安溪縣實(shí)際,提出拓展國地稅合作辦稅制度覆蓋面、完善合作辦稅制度的技術(shù)支撐、完善落實(shí)合作辦稅制度相關(guān)保障、推進(jìn)聯(lián)合執(zhí)法工作常態(tài)化、推進(jìn)涉稅信息共享應(yīng)用、完善合作辦稅事項(xiàng)后續(xù)管理等對(duì)策,力促完善安溪縣國地稅合作辦事制度。
[Abstract]:With the continuous change of the current tax situation and the further deepening of the tax system reform, there is no close cooperation between the state tax system and the land tax system, the lack of effective coordination in various work, and the gradual appearance of the disadvantages in the collection and management and service. Therefore, further integration of the functions of the state tax institutions and the strengthening of the cooperation between the state tax and land tax has become an important part. The State Tax Bureau of Anxi County, in order to carry out the notifications of the State Administration of Taxation on the publication of the 3 edition of the cooperation standard of the local tax bureau of the State Taxation Bureau (hereinafter referred to as "the 3 edition"), combined with the actual tax work in Anxi County, established the joint tax administration system of the Anxi County Bureau of Anxi County Tax Bureau in April 2016, and In the same month, the Anxi county administrative service center set up the joint tax handling Hall of the national land tax in Anxi county. This article takes the joint tax running system of the national land tax in Anxi County as the research object, and analyzes the current status of joint tax enforcement aspects, joint tax enforcement aspects, joint tax enforcement aspects and joint tax information sharing aspects of the joint tax collection and management aspects of the joint tax management system of the state tax system of the state land tax. It is believed that the system has made some achievements in improving the efficiency of tax handling, reducing the cost of tax handling, improving the efficiency of information sharing, improving the efficiency of the collection and management, and optimizing the environment of tax development. However, the study also found that the system has a narrow coverage of the system of cooperation and tax handling, the implementation of the system is still lack of technical support and the implementation of some of the cooperation matters. Lack of rules and regulations, joint entry into the household law enforcement is still in the form, information sharing is still restricted by many factors, and the follow-up work of the tax base management does not form the main problems of cooperation. In this paper, the first experience of the tax running system of the national land tax cooperation in some parts of Fujian Province, and the development of the country according to the actual situation in Anxi County, are put forward. Tax cooperation system coverage, improve the technical support of the cooperation tax system, improve the implementation of the cooperation tax system related security, promote the normalization of joint law enforcement work, promote the application of tax related information, and improve the follow-up management of cooperation tax matters, and promote the improvement of the Anxi county national land tax cooperation system.
【學(xué)位授予單位】：華僑大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42

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本文編號(hào)：1975665