论我国现行税收征管的问题及对策

论文总字数：24539字

摘 要

税收为财政之源，征管为税收之基础。税收征管的作用体现在：它以自身的强制力与合法性保障国家主要收入来源的稳定，进而为经济建设与民生工作等提供坚实的经济后盾。征管是税收事务的重要一环，同时也是法定税收制度的动态运行体现。要想实现税收稳定有序展开，必须将征管立基于科学立法、严格执法上，两者的动态运行体现即征管模式直接制约着税收工作效率的高低、税收工作成本的大小。因此，本着提高税收效率、以税收调节收入差距、稳定国家经济基础的重要原则，优化我国税收征管模式，使得应收之税绝漏掉、应免之税绝不滥征，科学征税应成为税收管理部门工作的重点。

当下我国税收工作的征管模式为先申报再征收，税收管理部门由刚性管理走向人性服务，依托计算机网络技术载体进行集中征收，重点稽查。这一模式是由建国后我国税收模式的不断调整演变而来，对我国税管工作作出了极大贡献。但是“世异则事异 事异则备变”，随着经济社会实际情况的改变，这一模式暴露出征管效率低、征管成本高等弊端。针对这一问题，本文将税收理论与中国实际相结合，深入分析当下税收征管模式存在的问题，并尽力提出解决问题的可行之策。为深化税务征管的改革力度，建立成熟的税务征管系统提供一些建设性的意见。

在第一章中主要阐述本文的研究背景及意义，简单介绍本文研究的方法、难点及创新点。

在第二章中进行文献综述。以税收征管为主线，分类整理剖析税收征收现状、存在问题及改进对策三方面进行查阅总结。

在第三章中本文将首先对税收征管的含义、特点等进行学术性介绍，为接下来的研究做学理性铺垫。继而以历史发展为依据，介绍我国税收征管模式的改革变迁过程。

在第四章中先简要介绍我国税收征收管理法的修订，接着列举我国税收征管已经取得的一些成绩，最后总结我国目前的税收管理过程的缺点，以重点领域为抓手，对“营改增”、企业所得税、个人所得税这几个关系国计民生的重要税种的征收现状及存在问题进行分析。

在第五章中本文将首先介绍税制成熟国家与发展中国家税收征管工作基本情况，对比他们的优势及不足，总结出两者在征管模式设置上的成功路径，如机构设置科学、法治框架完备、纳税服务改进等。

在第六章中分析论述的重点放到了如何健全及完善我国的税收征管制度讨论上。承接前两章，在综合分析问题及可改进建议的基础上，对重点领域提出了改进性措施建议。

关键词：税收制度；税收征管；所得税；依法治税

Problems and Countermeasures of tax collection and management in China

Abstract

Tax is the source of finance, and tax collection is the basis of tax revenue. The role of tax collection and management is reflected in: it is to ensure the stability of the country"s main source of income with its own coercive force and legitimacy, and then provide a solid economic backing for economic construction and people"s livelihood. Collection and management is an important part of tax affairs, but also the dynamic operation of the legal system. In order to achieve stable and orderly expansion of tax collection, must be based on scientific legislation, strict law enforcement, dynamic operation both reflects administration mode directly restricts the level of tax cost, tax efficiency of size. Therefore, the spirit of the important principle of improving tax efficiency, tax to adjust the income gap, the stable foundation of national economy, optimize the mode of tax collection in our country, the tax receivable shall be exempt from tax, the vast missing never abuse syndrome, should become the focus of the work of scientific tax tax management department.

At present, China"s tax collection and management mode for the first report and then levy, the tax administration from rigid management to human services, relying on computer network technology carrier for centralized collection, focusing on inspection. This model is the evolution of China"s tax model from the founding of the evolution of China"s tax administration has made great contributions to the work. But "something different the world is different and is prepared to change", with the actual situation of economic and social change, this model exposes shortcomings of low efficiency and high cost of collection. In order to solve this problem, this paper combines the theory of Taxation with the reality of China, analyzes the problems existing in the current tax collection and management mode, and puts forward some feasible measures to solve the problem. In order to deepen the reform of tax collection and management, and establish a mature tax collection and management system to provide some constructive advice.

The first chapter mainly introduces the research background and significance of this paper, and briefly introduces the research methods, difficulties and innovation.

The second chapter is literature review. Taking the tax collection and administration as the main line, this paper analyzes the current situation, problems and improvement measures of tax collection in three aspects.

The third chapter, this article will first tax collection and management of the meaning, characteristics, such as academic introduction, for the next study to do rational bedding. on the basis.this paper introduces the process of the reform and transformation of China"s tax collection and management model.

The fourth chapter first briefly introduce the revision of tax collection and management law of our country, then list some of China"s tax collection and management has been achieved, finally summarizes China"s current tax management shortcomings, in key areas as the starting point of "replacing business tax with value-added tax(VAT)", enterprise income tax, individual income tax the relationship beneficial to the people"s livelihood. Important taxes, analysis of the current situation and problems.

The fifth chapter, this paper first introduces the basic situation of the tax system in mature and developing countries tax collection work, and compare their advantages, summed up the success of the two paths in the collection mode settings, such as setting up scientific institutions, the framework of the rule of law, perfect tax service improvement.

The sixth chapter focuses on how to improve and perfect the tax collection and management system. In the first two chapters, based on the comprehensive analysis of problems and suggestions for improvement, the paper puts forward some suggestions to improve the key areas.

Keywords: Aax system; Tax administration; Income tax; Tax Law

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1研究背景及意义 1

1.1.1研究的背景 1

1.1.2研究的意义 1

1.2研究内容及方法 2

1.2.1研究内容 2

1.2.2研究方法 2

1.3研究的难点和不足之处 2

1.3.1研究的难点 2

1.3.2研究的不足之处 2

第二章 文献综述 3

2.1对税收征管的研究 3

2.2对我国现行税收征管问题的研究 3

2.3对我国现行税收征管问题对策的研究 4

第三章 税收征管的模式及变革 5

3.1税收征管相关的基本概念 5

3.1.1税收征管的概念 5

3.1.2税收征管模式的概念 5

3.2我国税收征管模式的历史发展 5

3.2.1过渡时期的税收征管模式 5

3.2.2“专管户”模式 6

3.2.3“征、管、查三分离”模式 6

3.2.4分税制体制下的税收征管模式 6

3.2.5现行税收征管模式 6

第四章 我国税收征管现状及问题分析 7

4.1《税收征收管理法》 7

4.1.1《税收征收管理法》修订的历程 7

4.1.2《税收征收管理法》修订的理念 7

4.2我国税收征管取得的成绩 8

4.2.1税收收入保持高速稳定增长 8

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