论税源监控体系

【作者】 孙政明；

【导师】 马国强；

【作者基本信息】 东北财经大学 ， 财政学， 2003， 硕士

【摘要】 随着社会主义市场经济的快速发展和税收征管改革的日益深化，税源所依存的经济基础和社会环境都在发生着深刻的变化。税源的多元化、流动性和可变性大大增强，构成了复杂多变的税源体系。税源监控是市场经济条件下税收征管工作中一项不可缺少的重要的基础工作。它决定着税收征管工作的质量和效率。如何在经济转轨时期，在各项法律、法规等规章制度尚不健全，人们思想观念、道德水平、法律意识等有待于进一步转变或提高，整体执法环境较差的条件下，实施有效的税源监控管理，是摆在我们面前现实而又急待解决的问题。有效的税源监控是与科学、规范、高效的税源监控体系分不开的。没有科学、系统的监控体系，及时准确地掌握税源的规模和分布情况，制定科学的税收计划，有效地控制税收流失，充分发挥税收的职能作用，就只能是空谈。如何对税源进行有效地监督和控制，在很大程度上取决于税源监控体系是否能有效运转。而税源监控体系的有效性是由这个体系本身结构的合理性以及这个体系与所处环境的协调性决定的。 本文运用控制论、经济学和管理学的相关理论，结合国内的实际情况和国际上的一些成功经验，试图建立一套适合我国国情的税源监控体系。论文共分为四个部分： 第一部分 税源监控综述，主要运用微观经济学理论对税源监控的涵义进行了较深入的分析，对税源监控组成要素的特点及各要素之间的相互关系做了较详细的阐述。同时，对税源监控在整个税收管理中的地位、作用及意义进行了较深入、系统的论述。 第二部分 税源监控体系概述，主要对税源监控体系的系统构成和基本流程以及主要构成部分之间的相互关系做了简要的分析和论述。 第三部分 专业化税源监控系统，先从我国的税源监控现状出发对目前我国税源监控存在的问题及成因做了较详细的分析，然后运用控制论和管理学的相关理论对专业化税源监控系统的基本构成和基本流程做了较详细的阐述，设定了专业化税源监控系统的优化考核指标，进而结合我国实际情况对系统各部分的设置及优化做了较深入的分析，提出了较全面的建议和解决问题的方法。内容提要 第四部分社会化税源监控系统，首先对我国社会化税源监控存在的问题和成因做了简要的分析，然后对社会化税源监控系统的本质及构成做了较系统的阐述，在此基础上对如何协调专业化税源监控系统和社会化税源监控系统之间的关系提出了一些建议。更多还原

【Abstract】 With the rapid development of the socialism market economy and deepening of the reform of taxation administration system, profound change of the economic base and social condition on which tax resource depends has taken place. The variety, fluidity and changeability of tax resource boost up greatly thus complicated changeful system of tax resource comes into being. The supervising and control of tax resource is one of the important indispensable basic elements in the taxation administration system. It determines the quality and efficiency of the taxation administration system. It is a realistic problem to solve quickly how to implement effectively the supervising and control of tax resource on condition of the morbidity of law and draggling of people’s idea, moral level and consciousness of law. Effective supervising and control of tax resource will not disjoin with the scientific, canonical, and effective supervising and control system of tax resource. Without a scientific systemic system of supervising and control of tax resource, it is just phrasemongering to predominate the scale and distribution of tax resource by rule and line in time, constitute scientific tax plan, control tax dodging effectively and exert fully the function of revenue. How to supervising and control tax headspring effectively, lie on that the system of supervising and control of tax resource runs in effect. The validity of the system of supervising and control tax resource depends on the system itself and the environment.This thesis tries to establish the system of supervising and control tax resource that fits the situation of our country with the help of cybernetics and the theory of management, linking domestic condition and international successful experience. This thesis is divided into four parts:The first part analyses deeply the meaning of supervising and control tax resource with microeconomics theories, expatiates the factors and the relations of the controlling tax resource in detail and discusses the status and role of control tax resource in taxation administration.The second part analyzes and discusses in brief the elements and the basic flow of the system of control tax resource.The third part is the core of the paper that probes into the professional system of control tax base. It analyses the problem and cause of control tax resource in our country in detail, expatiates the structure and basic flow of the professional system of control tax resource using cybernetics and the theory of management, sets a series of optimize index, analyses how to optimize all parts of the system of control tax resource linking the situation of our country and brings forward comprehensive advice and the way of resolving the problems.The last part discusses firstly the problems and cause of the socializational system of control tax resource in our country in brief, secondly explains the essence and structure of the socializational system of control tax resource system, brings up some advice on how to harmonize the relation between the professional system of control tax resource and the socializational system of control tax resource.更多还原