【作者】 陈秋丽；

【导师】 姜泽华； 陈丽蓉；

【作者基本信息】 华侨大学 ， 公共管理硕士（MPA）（专业学位）， 2017， 硕士

【摘要】 随着当代税收形势的不断变化和税务体制改革的进一步深化,国税系统和地税系统没有密切配合,在各项工作中缺乏有效的配合,在征管、服务等方面的弊端逐渐显现。因此,进一步整合国地税机构职能,加强国税地税之间的合作已成为当务之急。安溪县国税局、地税局为贯彻落实《国家税务总局关于印发<国家税务局地方税务局合作工作规范(3.0版)>的通知》(以下简称《合作规范》),结合安溪县税收工作实际于2016年4月制定了《安溪县国税局安溪县地税局联合办税制度》,并于同月在安溪县行政服务中心成立安溪县国地税联合办税大厅。本文以安溪县国地税联合办税制度为研究对象,分析国地税联合办税制度在联合提升纳税服务方面、联合税收征管方面、联合税收执法方面、联合涉税信息共享方面的现状。认为该制度在提高办税效率、降低办税成本、提高信息共享利用率、提高征管效率、优化了税务发展环境等方面取得了一定成效。但是研究也发现该制度存在合作办税制度地域覆盖面窄、制度的落实还缺乏技术支撑、部分合作事项落实中缺乏规章制度依据、联合进户执法还流于形式、信息共享还存在多方面因素制约、税收基础管理后续工作未形成合作机制等主要问题。本文通过借鉴福建省内外部分地区国地税合作办税制度的先进经验,根据安溪县实际,提出拓展国地税合作办税制度覆盖面、完善合作办税制度的技术支撑、完善落实合作办税制度相关保障、推进联合执法工作常态化、推进涉税信息共享应用、完善合作办税事项后续管理等对策,力促完善安溪县国地税合作办事制度。更多还原

【Abstract】 With the rapid development of taxation situation and the deepening reform of taxation system,the drawbacks of taxation system gradually come out as state taxation bureau and local taxation bureau are still keeping an independent system and they both lack effective communication and cooperation.Therefore,it is imperative to further integrate the functions and strengthen the cooperation of state taxation bureau and local taxation bureau.In order to carry out the notice which issued by State Administration of Taxation " The cooperating work specifications of state taxation bureau and local taxation bureau(3.0 version)"(Later referred to as" cooperating specifications "),Anxi’s state taxation bureau and local taxation bureau take into account the actual working experience to make “the cooperating working tax system of Anxi’s state taxation bureau and local taxation bureau" in April,2016.At the same time,they set up a cooperating working Tax Service Hall to handle the business of state taxation bureau and local taxation bureau in Administrative Service Center.Taking the cooperating working system of Anxi’s taxation bureau and local taxation bureau as the study subject,this paper analyzes service of the cooperating tax system,the administration of the cooperating tax system,the enforcement of the cooperating tax system and the information sharing of the cooperating tax system.It is believed that the cooperating tax system has achieved certain results in improving the tax service,reducing the tax cost,increasing information sharing utilization,boosting collection efficiency and optimizing the tax developing environment.But the study also found some main problems.The coverage of the cooperating tax system is narrow.The implement of the cooperating tax system is short in terms of technical support.The implement of cooperation is lack of rules and regulations.The law enforcement becomes a mere formality.Information sharing of the cooperating tax system is restricted by various factors.The follow-up work of base management of the cooperating tax system does not establish a cooperation mechanism.Based on the rich experience of the cooperating tax system in some areas of Fujian province and the actual situation of Anxi County,this paper strives to improve the cooperating tax system of Anxi’s taxation bureau and local taxation bureau.It puts forward to expand the coverage of the cooperating tax system,to improve the technical support of the cooperating tax system,to perfect the rules and regulations of the cooperating tax system,to promote normalization of law enforcement work and to complete countermeasures of follow-up work tax system.更多还原