常州市社会综合治税模式研究-公共管理专业论文.docxVIP

III- III- 目的性进行分析得出结论，社会综合治税就是发挥政府、税务部门、政 府相关部门、民间组织、非营利组织等各要素在税源管理中的整体效能， 在一定的结构联接下具备全面监控税源，防范税收流失的庞大系统。 其次，本文通过对常州市税源监控方式的演变，介绍了常州市社会 综合治税的产生、发展和现状，着重从法律体系不完备、信息化程度低、 手段比较落后、协助部门主动意识不强、覆盖面不广和奖惩措施不到位 等六个方面分析了当前常州市社会综合治税存在的问题。同时介绍了美 国、德国、澳大利亚和日本等国社会综合治税的基本做法，总结社会综 合治税的国际经验。 最后，本文在理论和国际经验借鉴的基础上，针对常州市社会综合 治税的存在的问题，从制度、主体和客体三个视角来探讨完善社会综合 治税长效机制的对策。 关键词：税源监控，社会综合治税，税收流失 - - IV - A STUDY OF SOCIALLY COMPOSITE TAX MANAGEMENT MODEL IN CHANGZHOU ABSTRACT The growth of tax essentially depends on the development of economy. Tax sources truly become fiscal revenue after being put into the National Treasury. Only by strengthening the supervision of the tax sources can we effectively reduce the tax loss, establish a just and fair taxation environment and improve tax compliance of the whole society. With the constant development of China’s market economy and the continuous change of the socio-economic situation, relying solely on traditional means of the tax department cannot meet the current requirements of supervisory tax sources. Therefore, how to set up a supervisory system of tax sources, which is government-led, tax-administer-in-charge and society-cooperation, has become an important issue that the tax authorities have to face. First of all, the general tax administration is under theoretical analysis. First, using administer theory. Public administration is a pluralistic, democratic and collaborative management of public affairs. The main body, power running trends, the administer methods and the pursuit of objectives - - PAGE VI - are under consideration. Combined with the concept and characteristics of administration, we come to a conclusion that the general tax administration is the application of administer theory in the field of tax sources supervision. Moreover, it has the same origin with the public administration theory. Second,，using asymmetric information theory. Through the analysis of the game between tax authorities and taxpayers caused