摘要随着我国市场经济的发展,纳税人数量快速增长,规模不断壮大,组织形式和经营方式也日益复杂多样,传统的税收征管模式难以适应税收征管目标的要求。顺应时代发展的需要,在前期专业化管理改革基础上,税务总局启动了新一轮的征管改革,基本思路是构建以明晰征纳双方权利和义务为前提,以风险管理为导向,以专业化管理为基础,以重点税源管理为着力点,以信息化为支撑的现代化税收征管体系。在国家税务总局税收征管改革基本思路的指导下,厦门市国税局开始了征管改革的有益探索,2013年10月试点在两个区局展开。至今,改革已进行了半年。及时评估改革的阶段性成果,分析不足,提出对策,对下步全面推开征管改革,有着现实的指导意义。
本论文以税收遵从理论和新公共服务理论与服务型政府理念为指导,结合税收工作实践,以厦门市为例,对深化我国税收征管改革进行研究探讨。
论文由以下五部分组成:
第一章,导论。对论文选题的意义、国内外研究情况、论文思路及研究方法进行介绍。
第二章,本轮税收征管改革的背景和基本思路。从我国经济、社会环境的变化、征管资源与纳税人的不协调以及信息技术的发展等方面梳理了本轮改革的背景,阐述了本轮改革的基本思路:构建以明晰征纳双方权利和义务为前提,以风险管理为导向,以专业化管理为基础,以重点税源管理为着力点,以信息化为支撑的现代化税收征管体系。
第三章,新一轮税收征管改革实践的成效与问题。通过新一轮征管改革在厦门市国税局的实践,总结了新一轮征管改革取得的初步成效,主要体现在:
税源专业化管理的理念逐步确立,税源管控能力明显加强,纳税服务水平得到进一步提升,业务规范性进一步得到加强。同时,新一轮征管改革也面临一些问题,主要有:征纳双方权利义务关系不够明晰,纳税服务质量还不够优化,分类分级管理机制不够完善,信息化进展缓慢,机构设置未实现专业化、集约化,人力资源水平还不能满足改革的需要等等。
第四章,进一步深化税收征管改革的思考。在基层实践的基础上,分别从征管基本程序、纳税服务、专业化管理、信息化支撑体系、执法监督机制等五方面提出深化税收征管改革的思路。要在不断明晰征纳双方权利义务、不断优化推进纳税服务、不断提高人力资源水平的基础上,持续推行分类分级专业化管理、建立健全以信息管税为主导的信息化支撑体系、设立完善的专业化集约化的机构,使改革整体顺利推进。
关键词:税收征管;改革
ABSTRACT
As market economy develops in China, the number and scale of taxpayers growrapidly. Forms of organizations and their management modes become more andmore complex and diverse. Under this background, the traditional mode can notmeet the requirements of tax collection targets. In order to meet the need of era, StateAdministration of Taxation launched a new round of reforms on the basis of earlierspecialization management reforms. The basic thinking is to build an informationbased modern tax collection system which clarifies the rights and obligationsof both the collecting tax and paying tax,focus on risk management, specializationmanagement and key taxation source management.
Under the guidance of the thinking, Xiamen Municipal Office of SAT started ameaningful reform exploration in October 2013 by launching pilot reforms in twodistrict Bureaus, As reforms have been carried out for six months,it is definitelynecessary to evaluate the effects and deficiency timely and propose useful solutions,which is also helpful for the deepening tax collection and administration reform.
Combined with working practice in tax area, and based on the theory of taxcompliance,the new public service and the service-oriented government philosophy,this thesis takes Xiamen City as an example to analyze the tax collection andmmiagement reforms in China.
The article consists of the following five parts:
The first chapter: Introduction. This part first deals with the significance of thetopic, tiien introduces the research situation at home and abroad,the basic ideas andresearch methods.
The second chapter: background and basic ideas of this round of tax collectionreforms. This article is under the background of the economic,the socialenvironment changes,uncoordinated relations between collection resources andtaxpayers, as well as the development of information technology. And its basicthinking is to build an information based modern tax collection system whichclarifies the rights and obligations of both the collecting tax and paying tax, focus onrisk management, specialization management and key taxation source management.
The third chapter: effects and problems in this round of tax collection reforms.
From the pilot reforms in Xiamen City, we find out the preliminary effects in thefollowing aspects: the concept of specialized management has been graduallyestablished; the capability to control the tax sources has been strengthened; the taxservice level has been further enhanced; the business normalization has beenstrengthened. Meanwhile, there are problems such as: the rights and obligations ofboth parties are lack of clarity; quality of tax service is not good enough;classification management mechanism is not perfect; the progress of informatizationis slow; the organization setting hasn't realized specialization and intensity; and thelevel of human resources can not meet the need for the reforms,and so on.
The fourth chapter: thinking of deepening the reform of tax collection. On thebasis of grassroots practice, this thesis puts forward ideas on the following fiveaspects: the basic procedures of tax collection; tax service; specialized management;information technology support; mechanism of supervision for law enforcement. Inorder to make the reforms progress smoothly as a whole, we should continue to doefforts as followings: clarifying the rights and obligations of both sides; enhancingtax services to optimize; improving the level of human resources; establishingclassification management; putting forward tax information support system; buildinga sound specialized and intensive institution and so on.
Keywords: tax collection and administration; reform
目录
第一章导论
一、选题背景及意义
(一)选题背景
(二)课题研究的意义
二、文献综述
(一)税收征管理论的历史发展脉络
(二)影响我国征管制度制定的主要理论
(三)近年来国外税收征管理论的研究情况
(四)我国税收征管理论的探索及评价
三、研究思路及文章结构
四、研究方法及缺陷
第二章我国新一轮税收征管改革的背景和基本思路
—、新_$它税收征管改革的背景
(一)深化税收征管改革是适应经济社会发展的迫切需要
(二)深化税收征管改革是顺应现代信息革命发展潮流的迫切需要
(三)深化税收征管改革是适应税源状况的迫切需要
(四)深化税收征管改革是完善我国现行税收征管方式的迫切需要
二、新一轮税收征管改革的基本思路
(一)新一轮深化税收征管改革的总体要求
(二)新一轮深化税收征管改革的目标和基本原则
第三章新一轮税收征管改革实践的成效与问题
—、新一轮征管改革在厦门的实践
(一)科学划分税源,实行分类管理
(二)调整税源管理职责,创新管理员制度
(三)树立风险管理理念,全面推行风险管理
(四)设立专业机构,强化纳税评估
(五)简并涉税流程,优化纳税服务
(六)加快信息化建设,落实信息管税
(七)完善配套制度,建立改革保障
二、新一轮税收征管改革在厦门取得的初步成效
(一)税源专业化管理的理念逐步确立
(二)税源管控能力明显加强
(三)纳税服务水平得到进一步提升
(四)业务规范性进一步得到加强
三、深化征管改革面临的主要问题
(一)征纳双方权利义务尚未真正明晰
(二)纳税服务对征管的先导性、基础性作用还未能充分发挥25
(三)分类分级管理机制不够完善,风险管理的水平较低
(四)税收信息化进展缓慢
(五)机构、人员配置还不能适应专业化、集约化的要求
(六)人员素质跟不上改革的要求
第四章进一步深化税收征管改革的思考
—、加快顶层设计的进程
二、明晰征纳双方权利义务关系
(一)修改税收征管法
(二)改进考核评价体系
(三)大力推进税务行政审批制度改革
三、不断提高纳税服务水平
(一)建立纳税服务需求收集分析机制
(二)进一步优化办税方式
(二)提局涉税咨询服务质量
(四)持续推进涉税风险服务措施
四、推行以风险管理为导向的分类分级专业化管理
(一)完善税源分类分级管理
(二)拓展涉税信息获取渠道
(三)加强税收风险分析监控
(四)强化纳税评估
五、建立健全以信息管税为主导的信息化支撑体系
(一)加强全员培训,提高信息技术的应用能力
(二)加强税收信息化管理,实现系统资源的整合利用
(三)强化涉税信息的规范釆集和有效获取,深化涉税信息分析应用38
(四)加强技术与业务融合,提高税收精细化管理水平
六、持续优化调整组织架构
(一)根据业务类别设置专业业务机构
(二)推行市局、区局的实体化
(三)整合相关行政和业务职能部门
七、不断提高人员素质
(一)科学招录培养新人
(二)探索分途发展机制
(三)全面推行绩效管理
(四)改进教育培训机制
参考文献
致谢
