【作者】 梁阜；

【导师】 汪波；

【作者基本信息】 天津大学 ， 管理科学与工程， 2010， 博士

【摘要】 税收是国家财政收入的主要来源和调控宏观经济的重要工具。税收职能作用的实现,取决于税源管理能力。我国当前的税源管理状况与急速发展变化的经济社会环境不相适应,税收流失严重,影响了其职能作用的发挥。通过采集利用税源信息加强税源控管已成为国内外税源管理的现代发展方向。税源失控的根源在于税务部门和纳税人征纳双方的信息不对称,税源管理的核心就是最大限度地缓解这种信息不对称。信息资源管理是对信息实施计划、预算、组织、分配、协调和控制的一种管理活动,以增强组织处理内外信息需求的能力来提高管理效益。将信息资源管理理论运用于税源管理,是改善征纳双方信息不对称状况、满足税源管理各层面的信息需求、达到税源管理目的的有效途径。本文运用信息资源管理理论、知识管理理论,采用规范研究与实证研究方法,研究建构了税源信息资源管理系统。将税源信息资源管理活动作为过程进行管理,建构其中各要素之间相互联系和相互作用的系统动态、规律性的过程,形成将税源信息需求输入转化为有价值的信息资源输出的管理机制。主要内容为:以税源管理操作层、管理层和决策层的信息需求和分析税源信息源为起点,通过采集、开发、利用各环节,输出有价值的税源信息,最大限度地缓解征纳双方信息的不对称状况,满足税源管理各层面的信息需求,提高税源管理能力。并以山东省国税局、泰安市地税局为例进行了实例研究,对税源信息资源管理系统进行了验证。目前,国家税务总局提出了“信息管税”的税收征管新思路,与本文的部分研究成果不谋而合。本文的创新体现在:针对我国税源管理中存在的问题,根据税源管理的发展趋势,从信息资源管理的角度重新设计、筹划税源管理过程,提出了税源信息资源管理理论,建构了税源信息资源管理系统,将知识管理理论应用于税源管理工作,从实践的角度对税源信息资源管理理论进行了丰富和验证。本文的研究结果既能够系统的指导税源管理工作,保障税收职能作用的发挥,促进税收应收尽收的目标实现;又能整合政府信息资源,增强政府信息资源管理水平,辅助经济决策,提高政府行政效率。更多还原

【Abstract】 Taxation is the main source of state revenue and an important tool of macroeconomic regulation and control. The realization of taxation functions depends on the management of tax sources. Current tax sources management situation in our country does not keep with the economic and social environment that is undergoing rapid development and changes. Serious loss of tax revenue affects the function of taxation. Enhancing control and management of tax sources by utilizing tax sources information has become a trend of development in domestic and international tax sources management.The reason why tax sources are out of control roots in the asymmetric information between tax authorities and taxpayers, so the very core of tax sources management is to minimize this asymmetry. Information resources management includes the activities of planning, budgeting, organizing, distributing, coordinating and controlling the information; it will improve the management efficiency of an organization through improving its capability to process internal and external information. The application of information resource management theory in tax sources management is therefore an effective way to alleviate the situation of information asymmetry, meet information requirements of tax sources management and hence reach the goal of tax sources management.The dissertation, applying information resource management theory and knowledge management theory and employing such methods as normative research and empirical research, researches and designs the tax sources information resource management system. Taking the tax sources information resource management activities as a process, it builds the dynamics of the various factors to transform the tax sources information input into the valuable information output, so that it can minimize the information asymmetries of two sides and meet the information needs of all levels of tax sources management. The main contents are: based on the different information needs of the operation, management and decision-making levels, through collecting, developing and utilizing the information of whole process to output the valuable tax sources information, in order to enhance the capacity and level of tax source management. And this article conducts the empirical study with the examples of National Taxation Bureau of Shandong and Tai’an Local Taxation Bureau, verifying the tax sources information resource management theory. At present, the State Administration of Taxation proposed the notion of "information manages tax", which coincides with some of the research results of this paper.The creative finding in this dissertation is: in order to solve the existing problems of China’s tax sources management, according to development trend of the tax sources management, it redesigns and plans the tax sources management process from the perspective of information resources management, proposes tax sources information resources management theory, and builds tax sources information resources management system. And it applies knowledge management theory to tax sources management work, enriches and validates tax sources information resources management theory from practical angle. The research results of the paper will not only guide tax sources management systematically, ensure the realization of taxation functions and promote the achievement of the tax management objective that all that should be collected are collected; but also integrate government information resources, aid its economic decision-making process, and improve government administrative efficiency and the capability to manage information resources.更多还原