本文選題：提高 + 地方稅收　； 參考：《天津大學(xué)》2014年碩士論文

【摘要】：地方加強(qiáng)稅收征管，提高稅收征收率是稅務(wù)部門最主要的本職工作。開展提高地方稅收征收率問題的研究，對(duì)于增加財(cái)政收入，推進(jìn)稅源專業(yè)化管理以及提升征納雙方的稅法遵從度都有著重要意義。近幾年天津市地方稅務(wù)局通過一系列提高地方稅收征管質(zhì)量和效率的征管技術(shù)和手段，，稅收征收率明顯提升。但在對(duì)稅收的組織收入實(shí)踐中，仍在稅收征管模式、稅務(wù)人員素質(zhì)、征管的信息技術(shù)和征管方式上存在著一些問題和不足，影響著稅收征收率的進(jìn)一步提高。如何結(jié)合正在實(shí)施的以稅源專業(yè)化管理改革為核心的新一輪稅收征管改革，完善與健全相關(guān)的體制機(jī)制，提高政策實(shí)施的前瞻度，最大限度地提高稅收征收率，是目前天津市地稅部門亟須解決的重大課題。 本文圍繞提高天津市地方稅收征收率問題主要分為六章。第一章主要闡述本論文的選題背景和意義；第二章介紹與稅收征收管理相關(guān)的理論，為本論文的撰寫打下基礎(chǔ)；第三、四章是實(shí)證分析部分，針對(duì)“十一五”期間天津市地方稅收征管的現(xiàn)狀，使用位差分析模型對(duì)稅收征收率進(jìn)行了分析；第五章是在實(shí)證分析的基礎(chǔ)上，深入剖析影響天津市地方稅收征收率提升的主要矛盾與問題，并從三方面分析了問題成因；第六章提出了提高天津市稅收征收率的理論思考，并從加快稅收征管模式創(chuàng)新、加強(qiáng)主要稅種管理力度、發(fā)揮信息管稅作用以及完善稅源專業(yè)化運(yùn)行機(jī)制等方面，提出提升天津市地稅部門稅收征收率，提高征管能力的政策和措施。
[Abstract]:Local tax collection and management, tax revenue collection rate is the most important duty of the tax department. It is of great significance to carry out the research on raising the local tax revenue, promoting the specialized management of tax sources and enhancing the tax compliance of both parties. In recent years, through a series of techniques and means to improve the quality and efficiency of local tax collection and management, Tianjin Local Taxation Bureau has significantly improved the tax collection rate. However, there are still some problems and deficiencies in the mode of tax collection and management, the quality of tax personnel, the information technology and the way of collection and management, which affect the further improvement of tax collection rate. How to combine the new round of reform of tax collection and management with the reform of specialized management of tax sources as the core, improve the relevant system and mechanism, improve the foresight of the implementation of the policy, and increase the tax collection rate to the maximum extent. It is the important subject that Tianjin local tax department urgently needs to solve at present. This paper is divided into six chapters around the improvement of local tax rate in Tianjin. The first chapter mainly expounds the background and significance of this thesis; the second chapter introduces the theories related to tax collection and management, which lays the foundation for the writing of this paper; the third, the fourth chapter is the empirical analysis part. According to the current situation of local tax collection and management in Tianjin during the 11th Five-Year Plan period, this paper analyzes the tax collection rate by using the bit difference analysis model. The fifth chapter is based on the empirical analysis. This paper deeply analyzes the main contradictions and problems that affect the promotion of local tax collection rate in Tianjin, and analyzes the causes of the problems from three aspects. Chapter six puts forward the theoretical thinking on how to improve the tax collection rate in Tianjin, and the innovation of tax collection and management mode from the perspective of speeding up the tax collection and management mode. In order to strengthen the management of the main tax categories, exert the function of information management and tax management, and improve the specialized operating mechanism of tax sources, the paper puts forward some policies and measures to improve the tax collection rate and the ability of collection and management of local tax departments in Tianjin.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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