当前税源管理存在的问题与对策公共管理专业论文.docxVIP

硕士学位论文 硕士学位论文 摘要 摘要 自1994年税制改革以来，我国税收收入保持了持续、快速增长， 除1999年外，每年的税收收入增长率均在10％以上，尤其是进入21 世纪以后，税收收入增长更快。但是，在税收收入持续增长的良好形 势下，税源管理也还存在着许多亟待加强的薄弱环节，税收流失还较 严重。严峻的税收现实要求税源管理工作必须加强，最大限度地减少 税源管理漏洞，实现税收收入应收尽收的目标，为纳税人营造公平竞 争的税收环境。因此，如何建立起有效的税源管理体系，已成为人们 日益关注的热点和焦点问题。 论文从税源管理的概念入手，对税源管理的内容进行了分析，并 从税收工作实际出发，指出在新形势下加强税源管理的重要性和必要 性。文章在认真总结了我国税源管理取得成效的同时，对目前税源管 理实践中存在的问题进行了剖析，借鉴和吸收国外税源管理的先进经 验和做法，提出了我国税源管理应遵循的主要原则和基本思路，并力 图从税务内部管理机制和社会税收环境两个方面来寻求加强税源管 理的途径。在此基础上，提出七个具有操作性的建议和对策，旨在全 面提高我国税源管理的水平，减少税收流失，确保税收目标的实现。 关键词：税收，税源管理，对策 ABSTRACTSince ABSTRACT Since the 1 994 tax reform，Chinas tax revenue has maintained sustained，rapid growth，with the exception of 1 999，the years of tax revenue growth of more than 1 0％，especially the start of the 2 1 st century, tax revenues grew much faster．Howeverthe tax revenue continued to grow in a good situation，the sources of revenue management，there still exist many urgent need to strengthen the weak links，the loss of revenue also more serious．The grim reality requires sources of revenue management must be strengthened，and minimize sources of revenue management loopholes，tax revenue to achieve the goal of full collection of receivables for taxpayers and create a fair tax environment．Therefore， how to establish effective sources of revenue management system，has become a growing focus of attention and focus problems． Papers from the start with the concept of tax resources management， management of the sources of the content of the analysis，and revenue from the actual conditions of work，pointing out that under the new situation to strengthen sources of the importance and necessity of management．The article in a conscientious summary of the Success of our sources of revenue management at the same time，management of the current sources of the problems that exist in practice，analyzed，borrow and absorb advanced foreign sources of revenue management ex