【作者】 周广仁；

【导师】 张景顺；

【作者基本信息】 南京农业大学 ， 农业经济管理， 2006， 博士

【摘要】 税收征管能力是治国理政能力在税务部门的重要反映。研究税收征管能力的目的在于探索提高税收征管质量和效率的规律和途径，繁荣税收征管理论。本论文通过科学界定税收征管能力，深入考察我国税收征管能力现状，系统分析影响税收征管能力的主要因素，比较借鉴外国的税收征管能力建设经验，着力创立税收征管能力评价指标体系，构建提高税收征管能力的系统工程，力图对税收征管能力进行较为系统的研究。论文共分七章。 第一章导论。阐述论文的选题背景及选题意义，介绍国内外研究成果，描述论文的主要创新性成果。 第二章概述税收征管能力。文章认为税收征管能力是指在既定的税收制度、税收政策条件下，国家税务部门依照法律法规对征、纳税过程进行管理、监督、检查的控制程度，包括对征税人依法征税行为的控制能力和对纳税人依法纳税行为的控制能力，可以分为税源监控能力、申报征收能力、税务稽查能力、纳税服务能力、法律救济能力、组织资源能力。 第三章考察我国税收征管能力的现状。文章对我国1994年税制改革以来的税收征收率进行了测算。测算结果表明，我国1994—2003年的平均税收征收率为56.44％，2003年达到75.81％，税收征收率呈现“前低后高”特点，表明我国的整体税收征管能力不断增强。文章对我国增值税的征收状况进行了测算考察，并以审计署对788户企业征税情况的审计结论为例，对我国税收征收状况的实践进行了考察。 第四章分析影响税收征管能力的因素。从税收制度及征管制度、税收体制、队伍素质、管理手段、社会环境等方面研究探讨影响税收征管能力的主要因素，着重分析了我国税收实践中存在的缺陷。 第五章进行税收征管能力的国际比较。从税务机构设置、税务人员素质、税务信息化建设、税源控管、税务代理、税务处罚、纳税服务等方面介绍了外国的成功经验和特色做法，并结合我国的国情、税情进行了比较分析，提出了具体的借鉴意见。 第六章创立税收征管能力评价指标体系。从税源监控、申报征收、税务稽查、纳税服务、法律救济以及组织资源入手设计评价税收征管能力的指标体系。 第七章构建提高税收征管能力的系统工程。文章系统地提出构建税收法制体系、执法管理体系、税源管理体系、纳税服务体系、组织机构体系、人员素质体系、信息化支撑体系和税收环境体系。更多还原

【Abstract】 The abilities of tax collection and administration are the embodiment of the abilities of managing state affairs in the taxation authorities. Studying the abilities of tax collection and administration aims to explore the regularity and approaches to enhancing both the quality and efficiency of tax collection and administration as well as to enrich theories concerning tax collection and administration. The thesis first defines the concept of the abilities of tax collection and administration in a scientific way, then probes into the status quo of the abilities of tax collection and administration, and systematically analyzes major factors determining the abilities of tax collection and administration. Through comparing the experiences of foreign countries, the author proposes to establish the appraisal index system of the abilities of tax collection and administration, and set up the systems to improve the abilities of tax collection and administration. Therefore the thesis attempts to research the abilities of tax collection in a relatively systematic way. The whole article comprises the following seven parts:Chapter one is an introduction, which elaborates on the context and social importance of choosing the topic, and reviews the relevant research finding at home and abroad as well as the major innovations of the article.Chapter two summarizes the abilities of tax collection and administration. The author believes that the abilities of tax collection and administration is the degree of control that taxation authorities have over administrating, inspecting, and examining the process of tax collection as well as tax paying according to laws and regulations, under the circumstances of the given tax system and tax policy. The abilities of tax collection and administration include both the ability of control that taxation authorities have over the behavior of tax collectors, and the ability of control that taxation authorities have over the behavior of taxpayers. To be specific, these abilities consist of the inspection ability of tax sources, the ability of tax declaration and collection, the ability of taxation auditing and inspection, the ability of tax paying services, the ability of legal relief, and the ability of organizational resources.Chapter three probes into the status quo of the abilities of tax collection and administration. The author calculates the ratio of tax collection since the tax system reform in 1994. The findings indicate the average ratio of tax collection between 1994 and 2003 is 56.44% and the ratio of tax collection reaches 75.81% in 2003, taking on a " prior low and later high " feature. It means the abilities of tax collection and administration keep on being strengthened. The article in particular examines the更多还原