【摘要】：經(jīng)濟決定稅源,將稅源征入國庫后才能真正成為稅收。近年來,各地在保證稅務(wù)機關(guān)獨立行使職權(quán)的同時,注重加強與相關(guān)部門的協(xié)作配合、資源共享、信息互用,在加強社會綜合治稅上進行了很多探索,較好地保障了地方稅收收入持續(xù)穩(wěn)定增長。當前,隨著市場經(jīng)濟的發(fā)展完善,社會經(jīng)濟狀況不斷變化,稅收征管難度進一步加大,單純依靠稅務(wù)部門的傳統(tǒng)稅源監(jiān)控已不能適應(yīng)新形勢的要求,建立多部門協(xié)作的治稅體系已成為各級政府、各級稅務(wù)部門面臨的一項重要課題。為此,本論文試以菏澤市為例,對社會綜合治稅工作發(fā)展現(xiàn)狀進行了梳理分析和調(diào)查研究。本論文首先對涉及到的主要依據(jù)和相關(guān)概念進行了闡述,介紹了社會綜合治稅的理論基礎(chǔ)。然后重點從工作思路、主要措施、取得成效、存在問題等方面,列舉了大量圖表、數(shù)據(jù)和具體實例,對菏澤市社會綜合治稅模式進行了詳細分析和解讀。最后,在理論和國際國內(nèi)經(jīng)驗借鑒的基礎(chǔ)上,針對菏澤市社會綜合治稅在制度性、技術(shù)性和運行機制方面存在的問題,力求從主體、客體、制度等視角,圍繞健全完善“政府領(lǐng)導、稅務(wù)主管、部門配合、社會參與、司法保障、信息化支撐”的社會綜合治稅新格局,在完善法律制度、提高信息化技術(shù)水平、創(chuàng)新運行機制等方面提出了一些思路和對策。
[Abstract]:The economy determines the source of tax, and only after it is collected into the national treasury can it really become a tax. In recent years, while ensuring the independent exercise of their functions and powers by tax authorities, various localities have paid attention to strengthening cooperation with relevant departments, sharing resources, and exchanging information. Many explorations have been made in strengthening the comprehensive administration of taxes in society. Better protection of local tax revenue sustained and stable growth. At present, with the development and perfection of the market economy, the social and economic conditions are constantly changing, and the difficulty of tax collection and management has been further increased. The traditional tax source monitoring relying solely on the tax authorities can no longer meet the requirements of the new situation. It has become an important issue for all levels of government to establish a multi-department cooperation tax administration system. Therefore, taking Heze City as an example, this paper analyzes and investigates the present situation of social comprehensive tax administration. In this paper, the main basis and related concepts are first expounded, and the theoretical basis of social comprehensive tax management is introduced. Then from the working ideas, main measures, achievements, problems and other aspects, enumerates a large number of charts, data and concrete examples, the comprehensive tax management model of Heze City is analyzed and interpreted in detail. Finally, on the basis of theory and international and domestic experience, aiming at the problems existing in the system, technology and operation mechanism of the social comprehensive tax administration in Heze, the author tries to make every effort from the perspectives of subject, object, system, etc. To improve the new pattern of comprehensive tax administration based on "government leadership, tax authorities, department cooperation, social participation, judicial security, information support", and to improve the legal system and improve the level of information technology, Some ideas and countermeasures are put forward in the aspects of innovative operation mechanism.
【學位授予單位】：山東農(nóng)業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

【參考文獻】

相關(guān)期刊論文 前10條

1 趙軍華;;推進財稅信息共享 服務(wù)社會綜合治稅[J];財經(jīng)界(學術(shù)版);2014年10期

2 曹兵;;社會綜合治稅存在問題的現(xiàn)狀及思考[J];中國總會計師;2014年05期

3 束磊;;社會綜合治稅視角下提高稅源管理水平的思考[J];經(jīng)濟視角(下旬刊);2013年08期

4 何文;;社會綜合治稅實踐中的問題與對策[J];當代經(jīng)濟;2011年23期

5 孫長舉;王磊;陳萱源;;社會綜合治稅對縣級財政收入貢獻的研究——以江蘇省徐州市為例[J];中國集體經(jīng)濟;2011年22期

6 孫長舉;許露;;我國地方稅收征管存在的主要問題及其原因分析[J];中國集體經(jīng)濟;2011年10期

7 劉超;;我國稅收風險管理的發(fā)展和對策研究——基于銀行業(yè)經(jīng)驗的比較分析視角[J];理論探討;2011年01期

8 宋淑琴;;關(guān)于對綜合治稅工作的思考[J];科技風;2010年24期

9 王海強;;加強存量房交易稅收征管的舉措[J];經(jīng)營與管理;2010年09期

10 翟文;;完善社會綜合治稅長效機制之新題[J];學習月刊;2010年15期

相關(guān)博士學位論文 前3條

1 孫云強;我國稅務(wù)流程再造研究[D];吉林大學;2009年

2 唐鐵建;論中國稅收法治理念與制度的重塑[D];暨南大學;2008年

3 康延東;信息化視角下稅收綜合征管能力問題研究[D];福建師范大學;2008年

，

本文編號：2144028