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1、河北省邢台市桥西区国税局税务行政审批研究 北京理 工大 学硕 士学 位论 文 摘 要本 文首先从研究税务 行 政审批背景入手,阐 述 了研究优化税务行政 审 批 的目的和意义。 同时论文对现行税务审批从理论上进行了深入分析和准确定位, 借鉴新公共管理、 流程再造、 税收遵从等理 论的主要思想与理念, 并对各级税务机关针对税务行政审批采取的优化措施及取得的成效进行了阐述,这些理论及经验对桥西国税优化税收行政审批体制,合理配置征管资源, 降低纳税人纳税成本与征管成本, 提高纳税遵从度, 有着重要的借鉴意义。 论文在对税务行政审批一般规律及近年来税务行政审批改革进行分析的基础上, 对当前税务行政审批
2、制度尤其是桥西国税税务行政审批现状进行了全面剖析, 税务行政审批当前存在的问题主要是税务行政审批管理流程大多基于手工征管模式设计, 信息流以纸质资料传输为主, 层级多, 环节多, 重复资料多, 不仅存在组织结构层次多, 分配环节多, 还存在横向联系不够、 后续管理薄弱的问题, 税务机关在各项税收法律、 法规的基础上制定出繁琐严苛的审批操作办法及环节, 人为设置 障碍的现象屡见不鲜, 造成税收业务流程被割裂, 这些不仅降低了税务机关的办事效率, 也增加了纳税人的纳税负担, 这些问题将是下一步税务行政审批体制优化的重点。 论文针对桥西国税税务行政审批存在的问题提出应在行政审批改革的总体架构下, 以
3、强化纳税服务需求管理为基础, 根据税务行政 审批部门特点, 从规范 税务行政审批项目流程入手, 在进一步清理、 规范、 集约现行审批事项的同时, 从优化审批程序、 完善行政审批信息化管理、 加强审批项目后续管理和监督制约等多方面措施, 逐步建立健全法治、 民主、科学、高效的税务行政审批制度,大力推进依法行政,依法治税,促进税收与经济、社会的协调发展, 从而达到切实减轻纳税人的负担, 优化纳税服务, 提升税收管理效率的目的。 最后, 论文结合税务行政审批改革的实践, 提出优化税务行政审批的几点启示, 优化税务行政审批是一项长期的系统工程, 是行政 审批制度总体改革的重要组成部分。 优化税务行政审
4、批, 将有利于提高纳税人遵从度, 进而有助于依法行政、 提高征管效率, 对于其他领域的行政审批改革提供有益的借鉴、指导作用。关键词: 税务;行政审 批;流程优化;评审监督;绩效评估I 北京理 工大 学硕 士学 位论 文 Abstract The paper expatiates on the purpose and significance of optimizing the taxation administrative examination and approval system, starting with the background of the taxation administ
5、rative examination and approval. It makes deep analysis and precise positioning to the active taxation administrative examination and approval system, introduces measures adopted by the taxation authorities at all levels for optimizing the taxation administrative examination and approval system and
6、achievements by referring to the main ideas and concepts of the theories such as the new public administration, process reengineering and tax compliance. These theories and experiences have important reference to Qiaoxi District Office, the State Administration of Taxation SAT of Xingtai, Hebei Prov
7、ince to optimize the taxation administrative examination and approval system, rationally relocate the tax collection resources, reduce the taxpayers costs and collection costs and improve the tax compliance of the taxpayersBased on the analysis to the general rules of the taxation administrative exa
8、mination and approval system and reform to the system in recent years, the paper analyzes the current situation of taxation administrative examination and approval system, especially the situation of Qiaoxi District Office from all aspects. It points out that the major challenges include the current
9、 approval management procedure which was designed on the basis of the manual collection mode, and the information flow which is mainly transmitted via the paper-based media, which leads to tedious multi-tier information transmission and data duplication, resulting in a perplexing organizational stru
10、cture and intricate distribution links, insufficiency in lateral linkage and weak follow-up management. As a result, there is no wonder the taxation authorities design tedious and rigid approval operation procedures and purposely set obstacles on the basis of the taxation laws and regulations, which
11、 leads to fragmented taxation business flow, lowers efficiency of the taxation authorities and increases costs of the taxpayers. These challenges shall be given priority in the following taxation administrative examination and approval system reformIn light of the problems of the administrative exam
12、ination and approval system in Qiaoxi District Office, SAT, the paper suggests that, starting with standardizing the taxation administrative examination and approval project procedures, efforts shall be made to further streamline and standardize the current approval items,II 北京理 工大 学硕 士学 位论 文 optimi
13、ze the approval procedures, enforce the administrative examination and approval information management, follow-up management and supervision of the approved projects to set up a democratic, scientific and efficient taxation administrative examination and approval system by law on the basis of enforc
14、ing the taxation service demand management according to the characteristics of the taxation administrative examination and approval authority. Efforts shall be made to vigorously enforce administration and taxation management by law and promote harmonious development of taxation, economy and society
15、 so as to earnestly reduce burdens of taxpayers, optimize the tax service and improve the tax management efficiencyAt the end, the paper offers inspiration on optimizing the taxation administrative examination and approval system in light of the practice of the taxation administrative examination an
16、d approval reform. It points out that it will be a long-term systematic work and an important part of the overall reform of the administrative examination and approval system. Optimization of the taxation administrative examination and approval system will be conducive to improving taxpayers compliance and consequentl
