基层税收征管问题研究.pdfVIP

摘要 基层是税收工作的第一线，是国家税收法律、法规和税收政策的最终执行 者和实施者，国家税收职能作用的发挥与否、税收政策贯彻执行程度的高低、 税收制度落实效果的好坏，与基层的税收征管工作是紧密相联的。从理论与实 践层面上讲，通过经济学、管理学以及心理学等专业视角对基层的税收征管进 行系统分析，全面掌握基层税收征管的特点，归纳和总结基层税收征管所特有 的规律，对于规范基层税收征管、调动广大基层干部工作热情，推动国家税收 工作不断向前发展，有着不容忽视的作用和积极的现实意义。 在系统分析基层税收征管基本情况的基础上，对基层税收征管的主体、客 体、内容等基本内容进行详细把握，科学概括基层税收征管的内涵与特征，充 分理解基层税收征管的特殊性及其意义。根据基层税收征管成本与效率、无差 别均衡点等理论，并结合税务检查博弈、税收联盟博弈等有关内容，全面分析 基层税收征管的基本情况，奠定基层税收征管问题研究基础。 通过分析基层税收征管主体、征管办法、征管效率以及基层基本建设等现 状，归纳基层税收征管的运行与实施情况，总结基层税收征管在实施过程中的 亮点与不足之处，提炼其中的经验与教训。依据税收征管的正式约束和非正式 约束机制以及税收文化、道德建设等内容，明确规范基层税收征管的强制性制 度安排和柔性制约规则，完善基层税收征管方法，形成一整套的基层税收征管 的理论与实践体系，进而找出解决问题的对策，为基层税收征管的规范化运行 找准突破El，以求全面提升基层的税收征管效能，促进税收工作高效运行。 关键词：基层； 税收； 征管 Abstract Basic functions is the frontline of tax，is the State’S tax laws，regulations and tax policy the ultimate performer and implementers，functions and policies implemented to play the role of the national tax level of high or low,the implementation effect is good or bad，and the tax administration were inseparable．From theory and practice level，by economics，and administration and psychology，professional perspective on tax collection and administration of basic functions for system analysis， comprehensive master tax collection and administration of basic functions of features，summarized and summary tax collection and administration of basic functions by unique of law，for specification tax collection and administration of basic functions，and mobilization General tax collection and administration of basic functions cadres officer venture of enthusiasm，promote national tax work constantly forward development，has not ignored of role and actively of practical significance． Based on a systematic analysis of tax collection and administration，on the subject and object of tax collection and administration of basic functions，content， and SO a detailed grasp of basic content，to scientific summary connotation and characteristics of tax collection and administration of basic functions，fully understanding particularity and signi