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论文编号：	850
作者编号：	2220060639
上传时间：	2008/6/27 10:45:16
中文题目：	完善我国税源管理的研究
英文题目：	the research on improving Tax
指导老师：	王全喜教授
中文关键字：	税源管理 内部机制 外部环境
英文关键字：	Tax Revenue Source Administrat
中文摘要：	1994年实行新税制以来，我国的税收征管质量在不断提高，税收收入保持了快速增长，而加强税收征管则是税收增长的重要因素。但是目前我国的税收征管工作还存在诸多薄弱环节，基础管理还很薄弱，税源底数不清，税收流失问题还相当严重。税源管理是税收征管重要的基础性工作，抓住了税源管理这一主要矛盾和薄弱环节，才能不断提高征管效能，有效防止税款的流失，并且在最大限度地减少税收征管漏洞的同时，为纳税人营造公平的税收环境。因此研究如何构建有效的税源管理体系，进一步强化税源管理，有效地解决税源失控问题，成为当前税收征管亟待解决的首要问题。 本文首先从税源管理的本质、定义入手，对税源管理进行了理论分析，从纳税遵从理论和信息不对称理论两个角度分析了税源管理的理论和特点，回顾了前人对税源管理的研究文献，并对国外税源管理的经验进行了深入研究。本文从税收实际工作的角度出发，总结了我国税源管理工作取得的主要成绩，并对我国目前税源管理实践中存在的问题进行了系统分析。针对这些问题，本文在借鉴国外税源管理经验的基础上，并结合我国税收征管的实际情况，确立了加强我国税源管理的总体思路，并力图从内部机制和外部环境两个方面寻求强化我国税源管理的途径，不仅对如何加强税源管理工作提出了可操作性的具体建议，而且从制度、文化以及社会等方面对税源管理环境提出了优化措施。在此基础上，本文以DG市地税局提高税源管理的措施为例，说明了在具体的征管工作中如何加强税源管理。
英文摘要：	Since the implementation of the new taxation system in 1994,tax revenue collection and administration has intensified and improved greatly, which has played an important role in tax revenue rapid growth. However there are still many flaws and weak links in our country's tax revenue collection and administration, such as the weak fundamental management, indefinite tax revenue base and serious tax revenue loss. Tax revenue source administration, as the important foundation of tax revenue collection and administration, is a very weak link. So it should be augmented to improve tax revenue collection efficiency and to effectively prevent tax revenue loss. In addition to strength tax revenue source administration can minimize the loopholes in management and to create a fair environment for tax payers. Therefore now it is pressing to carry out research on establishing effective tax revenue source administration system to further intensify tax revenue source administration and effectively prevent tax revenue out of control. The thesis deeply analyzes the core and the basic theories of tax revenue source administration, and further analyzes the significance in both theory and practice of tax revenue source administration in the light of the theory of tax compliance and the theory of asymmetric information. It points out that the focus of tax revenue source administration must be tax revenue source monitoring and analysis. The thesis all-around reviews many factors in practice, summarize the main achievements in our country’s tax revenue source administration, and systematically analyzes the problems in our current tax revenue source administration. To find a solution to these problems，the thesis confirms total thoughts to strengthen tax revenue source administration in Our Country firstly，and try to seek countermeasures to strengthen tax revenue source administration from both intramural mechanism and operational environment. It puts forward feasible suggestions to intensify tax revenue source administration in China. It takes into account three main environmental factors which affect tax revenue source administration such as system environment, culture environment and society environment, puts forward solutions to optimize the operational environment of tax revenue source administration system.
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