经济建设的步伐越来越快,促使社会经济成分更加复杂繁多,税收征管环境也随其
变化,尤其是地税部门承担着征收管理营业税、土地税、房产税、土地增值税等十多个
税种,征管范围遍及房地产、建筑、饮食服务、交通运输,金融保险及工商企业等十多
个行业,且征管户数多、分布领域广,税务人员力量较弱,管理难度不断增加,在这种
新形势下,税务部门的征管能力和水平急切需要提升。本文以“青岛市地税税源管理模
式”作为研究主题,采用了由理论到实践的分析方法,规范分析与实证分析相结合的研
究方法,文献阅读法和实地调查法等。在评述国内外相关理论和研究的基础上,通过对
青岛市税源管理模式的分析,运用税收风险管理、信息管税等理念和方法,以优化征管
流程和专业分工为基础,以现代信息技术为依托,在现有征管组织体系基本框架下,探
讨构建适用于青岛市地税税源管理的“年纳税50万元以上的重点税源集中管理;房地
产行业专业管理;中小税源区域管理”新模式。对青岛地税的税源管理现状进行分析,
针对主要存在的问题提出了进一步加强青岛地税的税源管理的对策建议,完善岗责体
系,培养专业化人才;信息共享;实现电子缴税等。
我国的税源管理尚处于探索阶段,理论深度有待加强,理论研究内容不够系统和
全面,一些理论在实践部门中颇有争议,与理论界难以达成共识,缺少真正有价值的研
究。同时,制度的缺陷和信息繁杂的社会环境,造成税源管理的目标难以实现,本论文
仅是对青岛地税税源管理模式进行探讨。
【关键词】税收征管税源管理税收信息化
【研究类型】应用研究
Abstract
State tax administration system is an important part of the tax system and
revenue sources management is the core of revenue management. Revenue
sources management is not only the tax base, and to some extent reflects the
level of national income. Tax base is tax theory and practice of join points, good
revenue sources management can enable countries to achieve continuous and
stable revenues and promote sustainable economic development. It also can be
objective and fair assessment of tax rates and the level of efforts of primary tax
authorities levy, can provide an objective basis to improve and strengthen the
distribution and management of tax funds and improve the efficiency of tax
administration.
As the accelerated pace of economic, social and economic elements
increases, which change tax collection environment. Especially the increasing
number of households, revenue sources structure more complex, tax officials is
relatively less and management is limited, the collection and management
capabilities of tax department requires a higher level in new situation. A
research topic of this paper is Qingdao revenue sources management, methods
from theory to practice, from normative analysis to empirical analysis, reading
literature and field survey method is used to analyze. The model of the revenue
sources management of Qingdao is analyzed based on commenting on the
。。。
==>>