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1、 重点税源论文：铜陵市地税重点税源专业化管理研究重点税源论文：铜陵市地税重点税源专业化管理研究【中文摘要】随着经济全球化和我国工业化、信息化、城镇化、市场化、国际化的深入发展,纳税人数量不断增多,企业经济性质、组织形式、经营方式呈现多样化,征纳双方信息不对称问题和人少户多的矛盾日益突出,税源管理的复杂性、艰巨性不断加大,传统的单一由税收管理员管户的税源管理方式已难以适应这种变化。只有通过税源管理专业化,落实信息管税要求,才能逐步解决上述问题。本文首先从专业化管理理论和税源信息不对称理论分析入手,通过专业化理论证实加强重点税源管理的必要性。税源专业化管理是近年税收管理的新理念,许多地方在探索税源
2、专业化管理路径方面做了不懈努力。目前重点税源占整个税收总量的比重正在逐年增加,加强重点税源管理无论从税收收入增长还是从经济结构研究方面都显得十分重要。其次对国内外重点税源管理的成功经验和做法进行了研究。对税源专业化管理具有借鉴作用的地方进行了阐述。本文以铜陵市地税重点税源专业化管理为研究对象,采用理论与实践相结合的方法,首先对铜陵市地税重点税源专业化管理现状和做法进行了分析,对重点税源专业化管理存在问题和原因进行了研究。最后对在新的税源管理机制下进一步加强重点税源专业化管理提出了相应的对策和建议。重点税源专业化管理需要不断完善税源管理的体系。在现有情况下需要合理分配人力资源。建立适应专业化管理
3、的人才队伍。加强信息管理税源的作用。优化纳税服务方式,公开办税流程。在全社会树立诚信纳税、协税护税的理念。通过以上对税源专业化管理的研究,以期对提高铜陵市地税重点税源管理的质量和效率起到一定的启示作用。【英文摘要】With the fast development of economic globalization in the world and industrialization, informatization, urbanization, marketization and internationalization in China, taxpayer numbers are incr
4、easing very quickly, and at the same time the economic nature, organization form and business practice are showing the trend of diversification. As the problem of information asymmetry and striking conflict between few tax administrators and more taxpayers arise, tax source administration is becomin
5、g more and more complex and difficult, so the traditional tax source administration mode, taxpayers managed by tax administrators directly, can not adapt to new changes. To solve the above problems, professional tax sources management and information technology management of tax should be implemente
6、d.Firstly, sources from the professional management of the asymmetric information theory and theoretical analysis, confirmed by specialized theoretical necessity of strengthening the management of key tax sources. Professional management of revenue sources in recent years a new management philosophy
7、, many parts of the path in terms of professional management to explore sources of revenue have made unremitting efforts. Key sources of the total current proportion of the total tax revenue is increasing year by year, the strengthening of key sources of revenue management in terms of increased tax
8、revenues or from the study of the economic structure are very important.Second, focus on domestic sources of revenue management experience and successful practices in the study. Professional management of the sources where a reference described.Based on the theory analysis of key tax source manageme
9、nt, the thesis takes the key tax source management of Tongling Local taxation as research object, and applies the method of combining theory and practice together. Firstly, it analyzes the current situation and practice of the key tax source management of Tongling Local taxation, and researches on t
10、he problems and reasons existing in the management of key tax sources. Secondly, both domestic and overseas successful experience and practice of key tax source management are referred. Finally the corresponding countermeasures of strengthening the key tax source management are also suggested in the
11、 new mechanism of tax sources management. Key sources of professional management of the need to continuously improve the sources of revenue management system. In the existing circumstances require a reasonable allocation of human resources. And establishing professional management personnel. Strengt
12、hening the role of tax information management. Optimize the tax service, publicly the Tax process. Set in the whole society honest, trustworthy tax environment, social functions have taken the initiative on tax revenue collection environment.Through the above sources of professional management, it i
13、s supposed to play an enlightening role to the quality and efficiency of the key tax source management of Tongling local taxation.【关键词】重点税源 专业化管理 铜陵市【英文关键词】key tax source professional management Tongling local【目录】铜陵市地税重点税源专业化管理研究 论文摘要 3-4 ABSTRACT 4-5 第 1 章 绪论 8-12 1.1 研究目的和意义 8-9 1.2 文献综述 9-10 1.3
14、论文的主要内容与创新点 10-11 1.4 研究方法与思路 11-12 第 2 章 税源专业化管理相关理论 12-19 2.1 税源管理的一般性分析 12-13 2.2 重点税源的分类标准和重要地位 13-16 2.3 税源专业化管理的理论依据 16-19 第 3 章 国外重点税源管理的经验与启示 19-25 3.1 国外税源管理的成功经验 19-21 3.2 国外先进经验对构建税源专业化管理路径的启示 21-25 第 4 章 铜陵市地税重点税源专业化管理现状分析 25-39 4.1 我国税源管理的组织体系和具体内容 25-28 4.2 铜陵市地税税源管理现状 28-32 4.3 铜陵市地税重
15、点税源专业化管理基本做法和成效 32-36 4.4 铜陵市地税重点税源专业化管理存在的问题 36-37 4.5 重点税源专业化管理中存在问题的分析 37-39 第 5 章 完善铜陵市地税重点税源专业化管理对策建议 39-49 5.1 构建重点税源管理技术体系加强宏观和微观的联系 39-40 5.2 优化税收征管资源配置获取重点税源管理效益最大化 40-41 5.3 掌握重点行业变化情况实现重点税源数据集中管理 41-42 5.4 强化税收管理员制度培养重点税源管理专业人才队伍 42-44 5.5 优化纳税服务功能疏通重点税源管理信息交流渠道 44-45 5.6 提高社会纳税诚信度形成重点税源管理的护税协作机制 45-46 5.7 完善重点税源管理运行机制实现重点税源渐进有序发展 46-49 结束语 49-50 参考文献 50-52 致谢 52
