本文選題：國稅 + 地稅��； 參考：《華僑大學》2017年碩士論文

【摘要】：隨著當代稅收形勢的不斷變化和稅務體制改革的進一步深化,國稅系統(tǒng)和地稅系統(tǒng)沒有密切配合,在各項工作中缺乏有效的配合,在征管、服務等方面的弊端逐漸顯現(xiàn)。因此,進一步整合國地稅機構(gòu)職能,加強國稅地稅之間的合作已成為當務之急。安溪縣國稅局、地稅局為貫徹落實《國家稅務總局關(guān)于印發(fā)國家稅務局地方稅務局合作工作規(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象,分析國地稅聯(lián)合辦稅制度在聯(lián)合提升納稅服務方面、聯(lián)合稅收征管方面、聯(lián)合稅收執(zhí)法方面、聯(lián)合涉稅信息共享方面的現(xiàn)狀。認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、制度的落實還缺乏技術(shù)支撐、部分合作事項落實中缺乏規(guī)章制度依據(jù)、聯(lián)合進戶執(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經(jīng)驗,根據(jù)安溪縣實際,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、完善落實合作辦稅制度相關(guān)保障、推進聯(lián)合執(zhí)法工作常態(tài)化、推進涉稅信息共享應用、完善合作辦稅事項后續(xù)管理等對策,力促完善安溪縣國地稅合作辦事制度。
[Abstract]:With the continuous changes of the contemporary tax situation and the further deepening of the tax system reform, the national tax system and the local tax system do not cooperate closely, lack of effective cooperation in various work, in the collection, management, service and other aspects of the drawbacks gradually appear. Therefore, it is urgent to further integrate the functions of national local tax institutions and strengthen the cooperation between national tax and local tax. Anxi State Taxation Bureau, In order to implement the notice of the State Administration of Taxation on the issuance of the Code for the Cooperative work of Local Taxation Bureau of the State Taxation Bureau, version 3.0 (hereinafter referred to as the "Cooperation Standard"), the Local Taxation Bureau formulated it in April 2016 in combination with the actual taxation work in Anxi County. The joint tax system of Anxi County Local tax Bureau of Anxi County State tax Bureau was established in the same month in Anxi County Administrative Service Center. This paper takes the joint tax system of Anxi county as the research object, and analyzes the current situation of the joint tax system in the aspects of joint tax service, joint tax collection and management, joint tax enforcement, and joint tax information sharing. It is concluded that the system has achieved some results in improving the efficiency of tax administration, reducing the cost of tax administration, increasing the utilization rate of information sharing, improving the efficiency of collection and management, and optimizing the development environment of tax. However, the study also found that there is a narrow geographical coverage of the cooperative tax system in this system, the implementation of the system lacks technical support, there is a lack of regulatory basis in the implementation of some cooperation matters, and the joint entry into the household law enforcement is still a mere formality. There are many factors restricting the information sharing, and the cooperation mechanism is not formed in the follow-up work of tax base management. According to the actual situation of Anxi County, this paper proposes to expand the coverage of the cooperative tax system of national and local taxes, and to improve the technical support of the cooperative tax system by learning from the advanced experience of the local tax cooperation system in and out of Fujian Province, and according to the actual situation in Anxi County. To improve the implementation of cooperative tax system, promote the normalization of joint law enforcement work, promote the application of tax-related information sharing, improve the follow-up management of tax matters, and promote the improvement of Anxi county land tax cooperation system.
【學位授予單位】：華僑大學
【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：1975666