T区个体零散税源委托代征工作的问题研究-公共管理专业论文.docxVIP

T T 区个体零散税源委托代征工作的问题研究 万方数据 万方数据 摘要 社会化综合治税对于加强税源管理、充实地方财政收入、化解社会矛盾、强 化政府宏观调控职能，全面提升税收征管水平，具有重要作用。自社会化综合治 税要求提出以来，由于个体零散税源自身税源分散、征管难度大、收入规模小的 特点，在“抓大控中管小”的税收工作思路下，广州市各区都根据其实际情况制 定了相应的个体零散税源委托代征管理办法，目前，广州市各区对于个体零散税 源委托代征工作的管理趋向于两种方式：一种是委托街道出租屋中心开展个体零 散税源的日常委托代征工作，这种管理方式在广州市各区中采用的比较普遍；另 一种是委托协税护税中心开展个体零散税源的日常清查及代征工作，这种管理方 式主要由广州市 T 区采用。T 区最早从 2005 年开始就设立街道代征协管工作点、 建立代征协管工作联系机制，各街道协助国税、地税机关做好税收管理工作。经 过 4 年实践后，T 区在 2009 年专门单独成立协税护税管理服务中心开展 T 区的 个体零散税源委托代征工作。 本文从个体零散税源委托代征工作方面入手，通过介绍目前广州市个体零散 税源委托代征工作概况，并重点围绕 T 区个体零散税源委托工作进行实证分析， 研究 T 区个体零散税源委托代征工作中取得的成效。指出当前 T 区个体零散税源 委托代征工作中存在的不足，剖析产生的原因，提出可行性优化对策建议。 关键词：社会化综合治税 个体零散税源 委托代征 税收管理 I Abstract Socialized tax administration as a kind of tax revenue collection and management method, which plays every important role in the areas of strengthen the tax source management, enrich the local government’s revenue, resolve social contradictions, strengthen the government’s macro-control functions, and enhance the level of tax collection and administration. There were several districts of Guangzhou city draw up corresponding administration method based upon their reality. In other words, they are making an attempt on tax administration in the individual scattered sources of tax revenue management. At present, there are two main ways for individual scattered tax management in Guangzhou City, the first method is ask sub-district office to be an entrusted agent, and the second method is ask professional taxation center to be an entrusted agent. This article in focus on the T district of Guangzhou City, who is the main district using the second method. In the year of 2009, T district of Guangzhou City set a professional taxation center up for the individual scattered tax revenue. In this paper, first of all, I will introduce the general situation of tax administration in the individual scattered sources of tax revenue management in Guangzhou City. And then, the effect results of the individual scattered sources of tax revenue management