我国税收征管效率及其影响研究

论文总字数：17108字

摘 要

当前我国经济经济迅猛发展，税收总额持续稳定地增长，税收征管作为税收活动中最重要的一环，其征管的效率却与经济发展的形势不相适应，高成本，低效率，已经成为我国目前税收征管中的一道难题，为了克服这道难题，我国税制改革一直不断地进行，各级机关和理论工作者也在不断的创新，但是由于种种的原因，改革的成效并不显著。当前，提高税收征管效率，发挥税收征对于经济发展和社会和谐的促进作用已经成为现阶段的首要问题。

本文从税收征管效率的内涵开始研究，通过对于税收征管内涵的研究，揭示税收征管效率的本质是税收成本投入与税收收入产出之间的关系，揭示了税收征管效率的广义和狭义的上不同。其次对于税收征管效率的影响因素进行研究，着重说明了宏观经济因素、制度因素、税制因素、税法因素、税收征管因素五大因素对于税收征管效率的影响。然后进行税收征管效率评价研究，通过研究发现我国税收征管效率的高低主要受到税收征管成本的制约，成本高，则效率低，成本低，则效率高，最后是对我国目前税收征管中影响效率的问題进行分析，以及提出自己的合理的建议。

关键字：税收征管；影响因素；税收征管效率评价指标；改革建议

China"s Tax Collection Efficiency And Impact studies

Abstract

The current rapid economic development of China"s economy,the total tax revenue continued to grow steadily,tax collection and tax activities is the most important thing in a loop.But the collection efficiency is incompatible with the situation of economic development,High cost and low efficiency, china has become a problem in tax collection.In order to overcome this difficult, china"s tax reform has been carried out continuously.However, the effectiveness of tax reform for the role of this problem is not obvious.Although the authorities at all levels and theorists are still in constant innovation and reform, but due to various reasons, the effectiveness of the reform is not significant.Currently, improve the efficiency of tax collection, tax for economic development and play an active role in social harmony has become a major problem and the inevitable reality.

In this paper, I began to study the connotation of tax collection efficiency of tax collection for meaning through research, reveal the nature of the relationship between the efficiency of tax collection and tax costs between input and output tax revenue, revealing the efficiency of tax collection on the broad and narrow differences. Second, studies the impact of tax collection efficiency of factors, highlighted macroeconomic factors, institutional factors, tax factors, tax factors, factors that five factors for tax collection efficiency of tax collection.Then study evaluated the efficiency of tax collection, the analysis found that the efficiency of tax collection and tax collection received major cost constraints, high cost, the low efficiency, low cost, the high efficiency, so this will be the calculation of the efficiency of tax collection and tax collection assessment of the cost efficiency of tax collection with the introduction of the evaluation, Finally, I analyze the impact of the current tax collection efficiency issues, and put forward its own sound advice.

Keyword: Tax collection;Factors;Tax collection efficiency evaluation;Reform proposals

目 录

摘 要 I

Abstract II

第一章 绪论 1

1.1 研究背景与意义 1

1.2 研究目的与内容 1

1.3 研究方法与思路 1

1.4 论文结构 2

第二章 文献综述与税收征管概念的界定 3

2.1 文献综述 3

2.2 主要概念的界定 4

2.2.1税收征管概念的界定 4

2.2.2税收征管效率概念的界定 4

第三章 税收征管效率的影响因素 6

3.1宏观经济因素 6

3.2制度因素 6

3.3税制因素 6

3.4税法因素 7

3.5税收征征管因素 7

第四章 税收征管效率的评价与影响 8

4.1税收征管效率的衡量方法 8

4.2税收征管效率的评价原则 8

4.3税收征管效率的评价指标 9

4.4以A、B、C三市为例分析进行评价分析 9

4.5当前我国税收征管效率的影响 10

第五章 我国税收征管中影响效率的问题 11

5.1 税收征管中影响效率的问题 11

5.2 提高税收征管效率的建议 12

致 谢 13

参考文献 14

第一章 绪论

1.1 研究背景与意义

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