【作者】 李其军；

【导师】 程倩；

【作者基本信息】 南京理工大学 ， 公共管理， 2011， 硕士

【摘要】 随着改革开放不断深入推进和经济建设的快速发展,我国个体工商户税收征管工作日益显得尤为重要,个体工商户税收征管工作也越来越科学化。为此,自80年代初期以来,无论是税务机关还是学术界都在不遗余力地研究和探讨着各种形式和内容的个体工商税收征管的改革,但一些地区对个体工商户税收征管改革的指导思想及其最终目的仍认识不到位,误认为个体工商户税收征管就是“以票管税”、“唯票定税”。从而出现了确定户数难、税款征收难、行使职权到位难和日常管理难等的局面。本文将评述国内外个体工商户税收征管的现状,并以治理、善治理论为基础,从连云港市个体工商户税收征管的现状入手,分析了当前连云港市在个体工商户税收征管中存在的主要问题、困境及其原因,并进而对此提出了相应的对策。本文主要分为以下五个部分内容。第一张为导论；第二章对相关概念与理论基础分析；第三章连云港市个体工商户税收征收管理的现状及困境；第四章对连云港市个体工商户税收征管陷入困境的因素分析；第五章对连云港市个体工商户税收征管提出了对策。更多还原

【Abstract】 With the continuous deepening of reform and opening up and the rapid development of economic construction, tax collection and tax work becomes particularly important, individual businesses and tax administration more and more scientific. Since the early 1980s, therefore, both the tax authorities and academic study are sparing no effort to explore a variety of form and content of individual industrial and commercial tax administration reforms, but individual businesses in some areas don’t completely understand the guiding ideology and its ultimate goal of tax administration reform, mistakenly believing that tax collection is the " vote managing tax", the "only votes determining tax" Which raise difficulty to determine the number of households, collect tax, exercise authority in place and manage the situation. This article will review the status of tax collection of individual businesses at home and abroad. By the governance, good governance theory, this article analyzes the current status quo, main problems and its origins of tax collection in Lian yungang City, and proposes the countermeasures.This paper is divided into five parts. The first is an introduction; second chapter concerns the relevant concepts and theoretical basis for analysis; the third Chapter presents individual business situation and difficulties of administration of tax collection in Lianyungang; the forth chapter gives details of the difficulty-causing factors; the last Chapter proposes countermeasures.更多还原