發(fā)布時間：2018-03-21 05:47

  本文選題：基層稅務機關　切入點：地方稅務局　出處：《云南大學》2016年碩士論文　論文類型：學位論文

【摘要】：稅收征管問題始終是困擾世界各國政府的重要難題,提高稅收征管效率和質(zhì)量自然也就成了各國政府的工作目標。長期以來,理論界都一直重視從宏觀層面研究稅收征管效率問題,但卻很少從微觀層面(基層稅務機關)運用定量分析的方法進行研究。也就是說,盡管稅收征管效率的量化評價方法在財政學中具有重要的、廣泛的應用前景,但目前研究的領域尚不充分,有待于完善稅收征管效率的量化評估方法體系。本文旨在通過對基層稅務機關稅收征管效率的研究,客觀評價稅收征管效率現(xiàn)狀,提出征管效率提升的對策,為基層稅務機關的稅收征管工作提供指導和幫助。論文運用文獻分析法、個案分析法、統(tǒng)計分析法等研究方法,以基層稅務機關——瑞麗市地稅局的稅收征管效率為主題,在闡釋稅收征管效率相關理論的基礎上,介紹了瑞麗市地稅局稅收征管的現(xiàn)狀,簡單分析了稅收征管存在問題；然后,結合收集的數(shù)據(jù),從征管機構效率水平、納稅遵從效率水平和稅收制度執(zhí)行效率水平等方面,運用EXCEL等統(tǒng)計軟件對瑞麗市地稅局的稅收征管效率進行了定量分析,根據(jù)定量分析對瑞麗市地稅局稅收征管效率做出了評價；最后,根據(jù)瑞麗市地稅局稅收征管存在的問題,以及制約稅收征管效率提高的因素,提出了提高瑞麗市地稅局稅收征管效率的對策。通過研究,得出了瑞麗市地稅局稅收征管效率近年來不斷提高,但總體水平偏低的結論。
[Abstract]:The issue of tax collection and management has always been an important problem for governments all over the world, and improving the efficiency and quality of tax collection and administration has naturally become the work goal of governments. The theoretical circle has always attached importance to the study of the efficiency of tax collection and management at the macro level, but it is seldom studied by quantitative analysis at the micro level (at the grass-roots tax authorities). That is to say, Although the quantitative evaluation method of the efficiency of tax collection and administration has important and extensive application prospect in finance, the research field is not enough at present. The purpose of this paper is to objectively evaluate the present situation of tax collection and management efficiency, and put forward the countermeasures to improve the efficiency through the study of the tax collection and management efficiency of grass-roots tax authorities. To provide guidance and help for the tax collection and management work of the grass-roots tax authorities. This paper uses the methods of literature analysis, case analysis, statistical analysis and so on, with the tax collection and management efficiency of the grass-roots tax authorities-Ruili City Local Taxation Bureau as the theme. On the basis of explaining the relevant theories of tax collection and management efficiency, this paper introduces the present situation of tax collection and management in Ruili City, analyzes the problems in tax collection and management, and then, combining the collected data, from the level of efficiency of tax collection and management agencies, In the aspects of efficiency level of tax compliance and efficiency of tax system implementation, the efficiency of tax collection and administration of Ruili City Local Taxation Bureau is quantitatively analyzed by using statistical software such as EXCEL. Finally, according to the problems existing in the tax collection and management of the local tax bureau of Ruili City, and the factors restricting the efficiency of tax collection and management, the paper evaluates the efficiency of tax collection and management in Ruili City by quantitative analysis. This paper puts forward the countermeasures to improve the efficiency of tax collection and management in Ruili Local Taxation Bureau. Through the study, the paper draws the conclusion that the efficiency of tax collection and management of the Bureau of Local Taxation in Ruili City has been continuously improved in recent years, but the overall level is on the low side.
【學位授予單位】：云南大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F812.42
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本文編號：1642518