论“四位一体”税源管理长效机制的构建-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 通过几年的运行实践证明，我国现行的“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、强化管理的 税收征管模式总体上是成功的。 然而，在实际征管工作中，税务部门日常的税收分析与税收征管 处于割裂状态，征、管、查、评运行不畅，缺乏一套完整科学的税源 监控体系，“疏于管理、淡化责任问题突出，漏征漏管大量存在。 因此，如何发挥征、管、查、评四方面的功能并形成合力是税源管理 工作的核心问题。 税源管理工作从操作层面而言，包括税收分析、纳税评估、税源 监控和税务检查等四个方面。而构建上述四个方面联动的税源管理长 效机制面临着税务干部群体思想认识、业务素质、信息化手段以及各 部门之间关系协调等障碍。因此，有必要厘清思路，坚持相关原则， 在落实相关配套措施的基础上，从建立税收分析机制、建立纳税评估 机制、建立税源监控机制和建立税务检查机制等方面分别进行改革， 并使之联动。 关键词：长效机制，税源管理，四位一体，税源 硕士学位论文 硕士学位论文 ABSTRA(了r ABSTRACT Through several years，operation practice proves that our country’S present tax collection and management pattern take the computer network as the backing，focus on collection，examination and strengthens management，and it is successful as a whole． However,in the actual collection work，it divides tax revenue analysis in daily department from tax revenue collection．Declaration， management，examination and assessment operate in trouble because the tax department lacks a set of complete scientific tax source monitoring system．The problem of“inefficient management and responsibility’is serious and SO is the declaration．Therefore，it’S essential problem of tax source management on how to exert and integrate the function of declaration，management，examination and assessment． In operational level，tax source management comprises tax analysis， tax assessment，and tax source，monitoring system and tax examination． But when it establishes tax source long—term management mechanism of the above four pans，there are obstacles in mental recognition，business quality,method of information between tax cadre and civilian，and cooperation of relationship between all the sections．Consequently,on the basic of carrying out relative measure，it is necessary to figure out the thoughts，persist in relative principle，reform and integrates respectively in establishing tax revenue analysis mechanism，tax payment appraisal mechanism，tax source monitoring m