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1、河北大学硕士学位论文邯郸市全面推行税收执法责任制研究姓名：张晋申请学位级别：硕士专业：公共管理指导教师：房保安2010-12摘 要 I摘 要 税收执法责任制的建立和实施，是基于对税收执法权的监督和制约。它以强化责任追究为突破口，着力从微观权利方面解决具体权力行使过程中的制约问题，在目前条件下，执法责任制对税权具体行使过程的制约作用显得尤为重要。本文从推行税收执法责任制的背景和现状，针对邯郸市地税局执法责任制状况分析，及其深化过错责任的具体做法，以及在推行执法责任制工作存在问题和有效解决问题的若干对策等方面，对税收执法责任制的实践意义作一番探讨，并对税收执法责任制的进一步推行提出几点建议，强调只
2、有从执法权行使中问题较多或易发生问题的环节、岗位入手，从监督工作的薄弱环节、制约机制不健全的方面入手，进行重点监督，才能提高执法责任制的实施效果。 税务机关作为重要的行政执法部门，必须按照党中央、国务院要求，把推行税收执法责任制工作抓向深入，抓紧抓好。邯郸市地税局是河北省最早推行税收执法责任制的试点单位。几年来，邯郸地税紧紧围绕依法治税这个税收工作的灵魂，认真贯彻“内外并举、重在治内、以内促外”的工作方针，积极探索通过税收执法责任制来创新税收管理新机制， 取得了明显成效， 并且积累了有益的经验， 从而对规范和监督税收执法行为、促进依法治税，提升征管水平起到了积极的作用。 邯郸地税通过税收执法责
3、任制的深入推进，各项工作取得了显著的成效。但同时在税收执法权的行使过程中，有法不依、执法不严、滥用权力、以权谋私等问题仍时有发生，有些问题还比较严重。本文结合邯郸税收执法情况进行解剖式调查，将发现的问题进行梳理分类，对存在问题原因进行分析，客观地分析推行税收执法责任制和提升征管质量的困难，分别从执法队伍情况、执法过错情况、责任追究情况等几方面进行分析，阐述问题的所在。 关键词 地税 税收执法责任制 税收征管Abstract IIAbstract Tax law enforcement，the establishment and implementation of the responsibil
4、ity system is based on the enforcement of the tax law supervision and regulation. It will strengthen accountability as a breakthrough from the microfocus on resolving specific rights in the course of exercising power constraints ,in the current circumstances，the tax law enforcement responsibility to
5、 exercise the right to process specific constraints it is particularly important role. Tax law enforcement responsibility in this paper from the connotation and implementation of significance，He bei tax enforcement responsibility system for the implementation of the tax status，problems and difficult
6、ies and how the gradual introduction of taxes three aspects of law enforcement responsibility ,the responsibility system for enforcement of the tax law as a practical significance explore， and the tax law enforcement accountability further tenpoint proposal put forward ,stressing that only in the ex
7、ercise of the right of law enforcement，there are more supervision，the problems constraint or prone areas，starting with posts from the weak links in mechanism is not sound area through in key oversight，and thus improve the implementation of the responsibility system of law enforcement effect. Tax aut
8、horities as an important administrative law enforcement departments must follow the CPC Central Committee and State Councils requirements, to grasp the implementation of tax law enforcement responsibility to the in-depth work, good. Handan, Hebei Province Local Taxation Bureau is the first responsib
9、ility of the pilot implementation of tax law enforcement units. In recent years, Handan rent tax according to law closely around the soul of the tax work conscientiously implement the “both inside and outside, focusing on governance, the promotion within the outside“ approach, actively exploring inn
10、ovation through tax enforcement responsibility to the new system of tax administration, achieved remarkable results, and accumulated useful experience to regulate and supervise the tax on law enforcement, and promote tax according to law, improve collection and management level has played a positive
11、 role. Handan rent through taxes further promote the accountability of law enforcement, the work has achieved remarkable results. But exercise of the right of tax enforcement process, Abstract IIIthe failure to abide strictly enforced, abuse of power, abuse of power and other issues still occur, som
12、e problems still more serious. In this paper, the tax enforcement Handan autopsy-style investigation to sort out the problems found in the classification analysis of the causes of problems, an objective analysis of the implementation of tax collection and law enforcement accountability and improve t
13、he quality of difficulties, namely the situation from a law enforcement teams, law enforcement fault conditions , accountability and other aspects of the situation analysis to explain the problem. Key words Local Taxation Tax- law Enforcement Responsibility System Tax Collection 导 论 1导 论 1.研究背景 国务院、
14、财政部、国家税务总局高度重视在税务系统内部推行税收执法责任制的工作。党的十五大明确提出： “一切政府机关都必须依法行政，切实保障公民权利，实行执法责任制和评议考核制。 ”党的十六届三中全会也进一步提出： “实行执法责任制和执法过错追究制，做到严格执法、公正执法、文明执法。 ” 全面推进依法行政实施纲要和国务院办公厅关于推行行政执法责任制的若干意见又对推行行政执法责任制提出了明确、具体的要求。 税务机关作为重要的行政执法部门，必须按照党中央、国务院要求，把推行税收执法责任制工作抓向深入，抓紧抓好。邯郸市地税局是河北省最早推行税收执法责任制的试点单位。几年来，邯郸地税紧紧围绕依法治税这个税收工作的
15、灵魂，认真贯彻“内外并举、重在治内、以内促外”的工作方针，积极探索通过税收执法责任制来创新税收管理新机制， 取得了明显成效， 并且积累了有益的经验， 从而对规范和监督税收执法行为、促进依法治税，提升征管水平起到了积极的作用。 2.研究目的 税收执法责任制的建立和实施，是基于对税收执法权的监督和制约。它以强化责任追究为突破口，着力从微观权利方面解决具体权力行使过程中的制约问题，在目前条件下，执法责任制对于提升征管质量与水平的作用显得尤为重要。 邯郸地税推行税收执法责任制起步较早，充分依托“税收执法责任自动考核公示系统”软件，进一步加大检查与考核力度，实行网上考核为主、日常考核与集中考核相结合的考
16、核制度，成功地将三级检查两级追究与征管质量考核有效地结合在一起，达到了考核日常化、监控系统化、文书自动化、查询信息化，及时有效地发现并纠正了征管与执法中存在的问题，不断提高了税收管理效能，规范了税收执法行为，税收管理与执法工作实现了由简单粗放型向集约规范信息型的重大转变。从实际出发，求真务实，点面结合，创造性地开展工作，积极、稳步地推进税收执法责任制，实现了执法责任制“本土化” ，有力促进了税务行政管理的制度创新，为切实提升征管质量与效率奠定了坚实的基础。 邯郸地税通过几年来税收执法责任制的深入推进， 各项工作取得了显著的成效。河北大学公共管理硕士学位论文 2但同时在税收执法权的行使过程中，有法不依、执法不严、滥用权力、以权谋私等问题仍时有发生，有些问题还比较严重。本文结合邯郸税收执法情况进行解剖式调查，将发现的问题进行梳理分类，对存在问题原因进行分析，客观地分析推行税收执法责任制和提升征管质量的困难，分别从税务人员自身分析、从制订现行税收执法责任制的依据分析、从税收执法责任制度本身分析、从外部环境的影响分析、从改革及信息化建设进程分析，阐
