论文总字数：23825字

摘 要

十三届全国人大会议上提出的国务院机构改革方案中，明确指出要对国税、地税征管体制进行改革，国税和地税系统在深化国家机构改革过程中被整改，省级及省级以下的国税地税机构进行合并，合并重组以后，实行以国家税务总局为主、与省（区、市）人民政府双重领导的管理体制。此次合并顺应我国经济新常态下的税收体制要求，助推税收征管效率的提高。

做好税款的应收和尽收是税收征管工作的目的，征管效率作为衡量税收征管效率的重要指标，实际工作中会产生一种误解，错以为税收征管效率会对税收征管工作造成影响。本文会从税收征管效率的涵义解释慢慢展开深入，对国内外的相关文献做出总结评述，理清税收征管效率的内涵，梳理出衡量税收征的指标和影响因素，借此为税收制度改革、税法修缮提供建设性意见，并且把税收征管效率的影响因素作为切入点，分析整理目前我国税收征管的现状，从税收成本和税收征管效率的影响因素等方向进行数据分析与指标测量。并借鉴国内外的先进征管经验，最后结合实际情况总结出可以提高税收征管效率的建议。本文认为：税收征管效率的提高，仅依靠增加税收收入是不够的，还需从降低税收成本的角度着手，降低纳税人的纳税成本及征税成本。国家应当根据国情和经济发展现状对税法进行合理的调整与完善，将税收基本法作为改革的出发点，充分结合程序法和实体法之间的关系，打造一个符合本国国情的可行性税法体系，并增加适应现代化税收管理相的信息化税收征管法律，为国家与现代化纳税服务营造一个良好的法制环境。同时，构建一个信息化管税平台，加快信息的服务、采集、共享及分析平台的建设，扩大信息管税的作用，实现税收征管的精细、高效、科学、全面。对纳税企业实施专业化的税收管理，规避税收风险；完善绩效评价体系，加强工作监督，提高税务工作者工作积极性；强化人才队伍的建设，提高税务工作者的整体素质，优化服务，加强税收成本管理，树立成本意识，争取用最低的成本获得最高的效率。从多方面入手，改进征管现状，降低征纳税成本，提升纳税人税收遵从度，进而提高税收征管效率。

关键词：税收征管效率；征税成本；国地税合并

Research on the Influencing Factors of Tax Collection and

Administration Efficiency

Abstract

Since the 19th CPC national congress report, a new round of administrative reform will reform the national and local tax systems, merging the provincial and subprovincial state tax departments with the local tax departments. After the merger, the tax departments have implemented a dual leadership system with the State Administration of Taxation as the main body and the Provincial government. The combination of national and local tax institutions is not only the requirement of the development of tax system in the new era, but also will play a role in improving the efficiency of tax collection and management.

The goal of tax collection and management is to ensure the timely and full collection of tax. The indicator to measure the effect of tax collection and management is the efficiency of tax collection and management, but its inherent meaning is misunderstood as the efficiency of tax collection and management will affect the actual work of tax collection and management.Starting from understanding the meaning of tax collection and management efficiency, this paper summarizes and evaluates the relevant literature at home and abroad, clarifies the connotation of tax collection and management efficiency, combs the measurement indicators and influencing factors of tax collection and management efficiency, hoping to provide constructive suggestions for the legislative enforcement of law by social managers; Secondly, it takes the study of the influencing factors of tax collection and management efficiency as the subject, introduces the current situation of tax collection and management, and conducts data analysis and index measurement from the aspects of tax cost and the influencing factors of tax collection and management efficiency. Data analysis and index measurement with taxation cost. And draw lessons from the advanced experience of tax collection and management at home and abroad, combined with the actual situation to come up with ways to improve the efficiency of tax collection and management. This paper holds that the improvement of the efficiency of tax collection and management can not only depend on increasing tax revenue and enlarging the proportion base, but also on reducing the cost of tax collection and taxpayer"s tax cost from the point of view of cost reduction. By perfecting the tax law system, we should establish a complete legal system based on the basic tax law and combining substantive law with procedural law, and increase the information-based tax collection and management law which is suitable for the modern information-based tax management, so as to create a good legal environment for the network and information-based tax service. Constructing information tax management platform, speeding up the construction of information service, information collection, information sharing and information analysis platform, giving full play to the role of information tax management, and realizing the modernization, scientificalization and refinement of tax collection and management. Specialized tax management should be implemented for all kinds of enterprises to reduce tax risks. Improving the Performance Evaluation System, Strengthening Work Supervision and Enhancing the Initiative of Tax Workers. Strengthen the construction of talent team, improve the overall quality of tax workers, optimize the service; strengthen tax cost management, establish cost awareness, strive to use the lowest cost to achieve the highest efficiency. Starting from various aspects, we should improve the current situation of tax collection and management, reduce the cost of tax collection, improve taxpayers"tax compliance, and then improve the efficiency of tax collection and management.

Keywords: Efficiency of tax collection and administration; Tax cost; Merger of national and local taxes

目 录

摘 要 I

第一章 绪 论 4

1.1 研究背景 4

1.2 研究目的及意义 4

1.3 研究内容及方法 2

1.4 论文框架 3

第二章 文献综述 4

2.1 国外关于税收征管效率的研究 4

2.2 国内关于税收征管效率的研究 4

2.2.1 税收征管技术方面的相关研究 4

2.2.2 有关“营改增”方面的研究 5

第三章 我国税收征管的现状分析 6

3.1 税收制度的发展历程 6

3.2 税收征管效率发展现状 7

3.2.1 我国税收征管效率总体情况 7

3.2.2 我国税收收入趋势 7

3.2.3 我国税收征管效率问题表现 8

第四章 税收征管效率的影响因素 9

4.1 征税主体因素 9

4.1.1 税收征管效率的主观意识淡薄 9

4.1.2 税务工作者业务技术水平不均 9

4.2 纳税主体因素 9

4.2.1 纳税人的自身素质局限 9

4.2.2 纳税人意识淡薄遵从度低 10

4.3 税收征管的制度因素 10

4.3.1 税收征管制度与国家经济发展的适应性 10

4.3.2税收征管制度与征管方法的适应性 10

4.3.3税收征管制度与税收征管能力的适应性 10

第五章 国内外先进税收征管的经验及借鉴 11

5.1 国外先进的税收征管经验以及借鉴 11

5.1.1 加强税源管理 11

5.1.2 大力发展税务代理行业 11

5.1.3注重税务的审计和核查 11

5.2 国内先进的税收征管举措 11

5.2.1 湖南省税收征管办法借鉴 11

5.2.2 广东省税收征管办法借鉴 12

5.2.3 上海市税收征管办法借鉴 12

第六章 提高税收征管效率的措施及建议 13

剩余内容已隐藏，请支付后下载全文，论文总字数：23825字