控制和降低税收征管成本的对策分析-财政学专业毕业论文.docxVIP

I I 摘 要 摘 要 本文以保定市唐县和北市区税收征管成本的现状为例，通过相关要素的比较，结合 税收征管成本的有关理论，论述了当前两地税收征管成本存在的问题，以及影响它的主 要因素，结合国际、国内降低和控制税收征管成本的先进经验，提出了降低两地税收征 管成本的对策和建议。全文共分四个部分：第一部分，税收征管成本的概念及其主要影 响因素，主要简述了税收征管成本的概念、影响其重要指标及其理论因素。简述了税收 学中有代表性的税收成本理论，介绍了税收征管成本的构成内容，为现实分析提供理论 基础。第二部分，唐县和北市区税收征管成本的现状及成因，论述了两地税收征管成本 中存在的问题，深刻分析其原因。结合影响税收征管成本的各项理论因素，力图分析查 找导致税收征管成本较高或者低的主要原因。第三部分，降低和控制税收征管成本的先 进经验与启示，介绍了国际、国内降低和控制税收征管成本的先进经验，提出可借鉴的 做法。第四部分，降低和控制税收征管成本的对策途径，提出当前优化税收征管成本问 题的原则。结合两地实际情况，建议在大力发展经济，壮大税源前提下，适当控制税收 征管成本总量，优化税收征管成本结构，提高资金使用效益，改变现有的财政税收管理 体制、完善税收制度、改进征管手段、加快征管信息化建设、提高税收服务质量和培养 公民纳税意识等途径，解决税收实践中存在的影响税收征管成本的一些突出问题，达到 降低地方税收征管成本，优化征管成本结构的目的。 关键词 税收征管成本 税制优化 财政税收管理制度 税收信息化 税收效率 II II Abstract Abstract In this paper, the Taipei City District in Baoding Tangxian and the status of the cost of tax collection, for example, by comparing the relevant factors, combined with the theory of the cost of tax collection, the two discussed the current problems in tax collection costs, as well as the main factors affecting it , combined with international and domestic tax collection and reduce the cost and control of advanced experience, propose to reduce both the cost of tax collection measures and suggestions. Paper is divided into four parts: the first part, the concept of the cost of tax collection and its main influencing factors, outlines the main concepts of the cost of tax collection, an important indicator of its theoretical factors. Brief study of tax revenue in the cost of the representative theory, describes the composition of the contents of the cost of tax collection, provide a theoretical basis for the realistic analysis. The second part, Tang County and Taipei City District the cost of tax collection situation and the causes of the two discussed the cost of tax collection problems, profound analysis of their causes. Combined with the cost of tax collection and the theory of factors, trying to find the cause of high cost or low tax collection and the main reason. The third part, reduce the cost of