【作者】 田列兵；

【导师】 魏陆；

【作者基本信息】 上海交通大学 ， 公共管理， 2010， 硕士

【摘要】 经济决定税源,将税源征入国库后才真正成为税收。加强对税源的监控能够有效地减少税收流失,建立公正公平的税收环境,提高全社会的纳税遵从度。随着我国市场经济的不断发展完善,社会经济状况不断变化,单纯依靠税务部门的传统税源监控手段已不能适合当前税源监控的要求,如何依托社会各部门建立起以政府为主导、税务为主管、社会各部门协作的社会化税源监控系统,从机制上拓展税源监控目标,确保税源监控效能已成为从当前国内税务部门面临的一项重要课题。首先,本文对社会综合治税进行理论分析,分析主要从三个方面进行:一是运用治理理论,公共治理是以多元的、协作的行政民主模式管理公共事务,结合治理的概念和特点,对社会综合治税的主体、权力运行趋势、管理手段与方式及目标的追求进行分析,分析得出的结论是社会综合治税就是治理理论在税源监控管理领域的应用,与公共治理理论有着一脉相承的渊源。二是运用信息不对称理论,通过对税务部门与纳税人在信息掌握上的差异而造成征纳博奕的分析,指出信息不对称对税源监控产生的影响,分析得出社会综合治税对拓展信息来源渠道、降低信息获取成本、形成税源监控的良好氛围有着重要的意义。三是运用系统论,从社会综合治税的整体性、相关性、结构性、层次性、动态性和目的性进行分析得出结论,社会综合治税就是发挥政府、税务部门、政府相关部门、民间组织、非营利组织等各要素在税源管理中的整体效能,在一定的结构联接下具备全面监控税源,防范税收流失的庞大系统。其次,本文通过对常州市税源监控方式的演变,介绍了常州市社会综合治税的产生、发展和现状,着重从法律体系不完备、信息化程度低、手段比较落后、协助部门主动意识不强、覆盖面不广和奖惩措施不到位等六个方面分析了当前常州市社会综合治税存在的问题。同时介绍了美国、德国、澳大利亚和日本等国社会综合治税的基本做法,总结社会综合治税的国际经验。最后,本文在理论和国际经验借鉴的基础上,针对常州市社会综合治税的存在的问题,从制度、主体和客体三个视角来探讨完善社会综合治税长效机制的对策。更多还原

【Abstract】 The growth of tax essentially depends on the development of economy. Tax sources truly become fiscal revenue after being put into the National Treasury. Only by strengthening the supervision of the tax sources can we effectively reduce the tax loss, establish a just and fair taxation environment and improve tax compliance of the whole society. With the constant development of China’s market economy and the continuous change of the socio-economic situation, relying solely on traditional means of the tax department cannot meet the current requirements of supervisory tax sources. Therefore, how to set up a supervisory system of tax sources, which is government-led, tax-administer-in-charge and society-cooperation, has become an important issue that the tax authorities have to face.First of all, the general tax administration is under theoretical analysis. First, using administer theory. Public administration is a pluralistic, democratic and collaborative management of public affairs. The main body, power running trends, the administer methods and the pursuit of objectives are under consideration. Combined with the concept and characteristics of administration, we come to a conclusion that the general tax administration is the application of administer theory in the field of tax sources supervision. Moreover, it has the same origin with the public administration theory. Second,,using asymmetric information theory. Through the analysis of the game between tax authorities and taxpayers caused by asymmetric information, we conclude that asymmetric has large impact on the tax sources supervision. In that case, the general tax administration helps to expand the sources of information, reduce information acquisition costs and build a nice atmosphere for tax sources supervision. Third, using systems theory. With the integrity, relevance, structure, hierarchy, dynamic and purpose of the general tax administration under concern, we obtain the definition of it,that is to bring the government, the tax authorities, relevant government departments, civil organizations and non-profit organizations etc. together so as to realize the overall supervision of tax sources and the prevention of tax losses.Secondly, the emergence, development and current situation of Changzhou’s general tax administration are stated by introducing the evolution of tax sources supervision. There are six main problems referring to the current general tax administration in Changzhou, which include the incomplete legal system, the low-level informationization, the laggard methods, the passiveness of the assistant department, the narrow coverage and the enforcement of rewards and punishment. What’s more, the basic approach of the general tax administration in the United States, Germany, Australia、and Japan is introduced to summarize the international experience of it.Finally, according to the theory and international experience, three views, which are system, subject and object, are brought forward to improve long-term mechanism of Changzhou’s general tax administration.更多还原