枣庄市基层税务机关税收执法问题与对策研究.pdfVIP

摘 要 近些年来，政府放宽外资准入、开放特许经营等一系列措施的落地，标志着 我国的对外开放逐步加深，国民经济呈现积极良好的发展态势。然而经济新机遇 带来的合作新模式、违法新手段等也使得税务机关面临着税收执法难度同步提升 的新挑战。除此之外，在全社会对依法行政的迫切需求、行政审批制度和“最多 跑一次”制度改革等各种因素的冲击下，税收执法的条件和内容也发生了重大变 化，因此，税务机关应当及时对自己的税收执法活动进行检视、更新和规范。推 进税收执法规范化、法制化已成为各地税务机关的共识。 由于煤炭资源的枯竭和环境保护的需要，枣庄市从本世纪初起就开始了艰难 转型发展之路，试图发展高端电子设备制造业和旅游观光业，到现在已经取得了 一定的成果。与此同时，枣庄市基层税务机关为了提升执法水平、有效吸引外资， 在税收执法的风险控制方面进行了一系列的改革和创新，虽然取得了一定的效果， 但是不得不承认，基层税收执法问题依然存在，并随着外部投资的增多和产业转 型的推进而呈现出多样化和隐蔽性的趋势。 本文结合枣庄市特有的政治、经济和财政情况，进行实证研究和分析，力求 找出新形势下枣庄市基层税务机关在税收执法方面存在的问题，分析其原因，并 试图提出针对性、可行性的对策和建议。枣庄市是在国内十分具有代表性的资源 枯竭型城市，本文的研究结果对于国内其他谋求产业转型的城市来说，具有一定 的参考意义。 关键词：枣庄市；基层税务机关；税收执法 I Abstract It marks the deepening of the opening-up in steps that the government eases admission of foreign investment and opens franchise which makes national economy appears a trend to fine development. However, it makes tax authorities face a new challenge of the simultaneous increase in the difficulty of law enforcement that new cooperation mode and illegal means brought by new economic opportunity. Conditions and contents to tax law enforcement have been changed majorly because of the impact by urgent need for performing official duties according to law and the reform of administrative examination and approval system. So, tax authorities shall inspect, update and standardize their tax law enforcement activities timely, and it becomes an agreement among nation-wide tax authorities that it is necessary that promoting the standardization and legalization of tax law enforcement. Zaozhuang city begun its own transformation of industrial structure with difficulty at the beginning of this century because of the need to environmental protection and depletion of coal reso