武安市地方税收征管现状 问题及对策分析-analysis on the current situation, problems and countermeasures of local tax collection and administration in wuan city.docxVIP

I I 摘 要 摘 要 改革开放以来，我国经济发展速度走在世界的前列，但国家税收收入却并不成比例， 与经济调整增长相伴的是我国仍缺乏有效的税收征管，致使偷税现象仍然存在，税收流 失现象时有发生。再好的税制也会因为征收管理不善而前功尽弃，这就要求我们从理论 上重视对税收征管的研究，在实践中建立起有效的税收征管模式。 1994 年征管法颁布实施，国家推行新一轮税制改革后，为了确保税收征管和新税制 协调运行，国家税务总局提出了建立和推行“以申报纳税和优化服务为基础，以计算机 网络为依托，集中征收，重点稽查”的征收管理模式。新的税收征管模式从规范税收征 管、降低税收征管成本、依法治税、强化纳税意识等方面是一次突破性的制度创新。从 制度上保证了征管效率，使税收征管规范化、法制化，而且提出将现代计算机网络技术 应用于税收征管中，通过计算机系统对纳税人的户籍情况、纳税申报、税款入库和选案 稽查、税务复议和诉讼进行自动管理，使税收征管工作更加规范、公平客观，更有利于 提高税收征管效率。新一轮征管改革方案的实施，促进了征管质量和效率的提高，强化 了对税收的监督和制约，适应了税收发展的方向和需要。但在运行过程中，一些隐性的 问题逐步暴露出来，影响了征管模式的平稳运行和改革的深入，须引起重视并加以解决。 从武安市地税局的运作实践看，此征管模式暴露出一些引人注目的问题和弊病：如对税 收征管的目标和职能认识不清、税源不清、申报不实、纳税人素质不高、计算机使用效 率低等，阻碍其正面效益的发挥。本文将根据调查情况并结合实际工作对武安市地税局 现状和存在问题作出系统分析，以利于税收征管工作的改革和完善。 关键词 武安地税 征收管理 依法治税 Abstract Abstract The speed of economic development of our country has been in the first rank of the whole world since reforming and opening. However, the national tax revenue has not accrued proportionally. With the economic adjustment and development, there is still shortage of effective collection and management of tax revenue, so that tax dodging prevails, and tax revenue is lost seriously. Even the seemingly better taxation system would fail due to the defect of collection and management. It requires us to think much of the study of collection and management of the tax revenue theoretically, and establish the effective relevant patterns in practice. The new turn reform of taxation system has been implemented and pushed since the Law on the Management of Tax Revenue Collection (1994) was enacted. In order to ensure that the collection and management of tax revenue and the new tax system could work coordinately, the National Tax Bureau has required to establish and implement the following pattern of tax collection and management, i.e. “Based on Tax Declaration and Optimized Service, Depending on Computer Network, Centralizing Collecting and Checking on Focus”. The said new patter is a breakthrough of system creation in the respects of specifying of tax collect