【作者】 康延东；

【导师】 郭铁民；

【作者基本信息】 福建师范大学 ， 政治经济学， 2008， 博士

【摘要】 税收征管是税收管理活动中重要的、必不可少的内容之一。本文以十七大提出的构建服务型政府、完善决策信息和智力支持系统要求为背景,对如何应用信息时代信息化,完善税收征管体制中不适应信息化的那一部分内容,解决我国转轨时期税收征管偷税漏税等一系列严重问题,实现我国税收征管能力的大幅度提高并保持可持续性这一个综合性的课题进行了研究。本文分为理论部分和实践部分。理论部分,马克思主义税收思想和马克思生产力和生产关系理论为指导,紧握信息时代的脉搏,借鉴西方税务征收征管理论研究最新情况,运用博弈论,从多个角度阐述了市场经济条件下税收征管的实质就是依法治税和税收遵从的和谐统一,从而改进了传统职能模式征管能力的概念,提出了税收综合征管能力(可持续税收征管能力)的基本概念。在研究过程中,应用财税学和信息学两个不同专业的角度相互交叉的办法,对影响税收综合征管能力提高的信息化和制约征管信息化发挥的税收征管体制相关部分内容进行研究。同时,根据税收征管的未来需求,预测了税收征管信息化的发展趋势,借此丰富未来税收征管的理论研究内容;根据税收征管体制不适应信息化发展的趋势问题,深入研究了税收征管流程再造理论,借此丰富税收征管信息化的理论研究内容。实践方面,针对制约我国税收综合征管能力提高的问题分析,结合我国国情,用比较的方法,详细剖析了西方发达国家美国和新兴发达国家新加坡的在提高税收综合征管能力的具体做法,提出了提高我国税收综合征管能力的完善措施。最后,以福建地税纳税服务信息化改革为例,再次说明,提高税收综合征管能力必须以税收征管信息化为依托,完善税收征管体制,优化税收征管流程,实施流程再造。更多还原

【Abstract】 Tax collection and management is important and essential contents of tax management activities, this paper base on the background of constructing service-oriented government and improving information for decision-making and intellectual support system which put forward by the 17th National Congress of the Communist Party of china, carry out the subject on how to use the information era of productivity, improve tax collection and management information systems are not in keeping with that part of the productive forces, the resolution of China’s tax collection and management during the transition period tax evasion and other serious problems, the realization of China’s tax collection and management capabilities substantially improve and maintain the sustainability to a more in-depth study.This paper is divided into theoretical and practical part.In theoretical part, this paper base on Marxist revenue ideology as a guide, hold the pulse of the information age, learn from western tax collection and management of theoretical research on the latest progress, apply game tools, to manifest the essence of tax collection according to law and tax compliance is harmony and unity under the conditions of market economy from various angles, thus improve the traditional concept of tax-management abilities to comprehensive tax-management abilities (sustainable tax-management abilities). During the process of research, this paper apply fiscal and information two different professional perspective cross-cutting approach to a more in-depth study on the informatization productive forces which affect comprehensive tax collection capacity and related parts of tax collection management system which constraint play of informatization productive forces. At the same time, according to the future demand of tax collection and management, this paper also forecast informatization development trend in the future to enrich the theory of tax collection and management studies, according to tax collection and management system constraint the development trend of information technology, this paper discuss the tax collection business process reengineering theory to enrich the contents of tax collection and management informatization theoretical research.In practical part, this paper analyze the problem restricting the improving comprehensive tax-management abilities, in light of China’s national conditions, use the comparative method, detail analysis of the specific approach to improving comprehensive tax-management abilities from developed Western countries-the United States and newly developed country-Singapore, proposed sound measures to enhance China’s comprehensive tax collection and management capacity. Finally, use actual case of Fujian local taxation service reformation, once again shows that in order to enhance the tax collection and management capabilities, we should rely on the informatization of tax collection and management, improve the tax collection system,optimize tax collection and management work flow,implement business process reengineering.更多还原