【作者】 丁一宏；

【导师】 沈荣华；

【作者基本信息】 苏州大学 ， 公共管理， 2007， 硕士

【副题名】以如皋市地方税收管制为考察对象

【摘要】 税收是国家的经济命脉,在经济和社会生活中承担着重要的历史使命,地方税收是地方财政收入的基本来源,在地方经济发展中发挥着重大作用,因此地方税收管制是地方政府的一项重要职能。当前我国行政改革已从各方面展开,建设服务型政府已成为一种基本目标模式。党的十七大报告明确指出,加快行政管理体制改革,建设服务型政府。地方税收管制与普通百姓的生活息息相关,是地方政府施政方式、施政理念的重要展现,与服务型政府的构建有着内在、外在的联系。因此,以税收管制为基本职能的地方税务机关如何适应服务型政府的潮流,在坚持依法进行税收管制的同时建立健全服务机制是不容回避的问题。本文以如皋市地方税收管制的实践为考察对象,分析了地方税收管制的内涵、意义,税收管制的重要前提——法治,重点研究了税收管制中服务的内涵、地方税收管制与建立服务型政府的关系,探讨了在税收管制实践中提高服务质量的基本目标。更多还原

【Abstract】 Revenue is the economic lifeline of one country, and bears an important historic mission in the economic and social life. Local revenue in the local budgets is the basic source and plays a major role in the local economic development, so the local tax controlling is an important function of a local government. The current administrative reform has been launched on all fronts, and building a service-oriented government has become a fundamental objective mode in China. The 17th report of the Party clearly points out that we should accelerate reform of the administrative system and build a service-oriented government. Local taxes controlling relates with the daily life of ordinary people, which is the important demonstration of administration means of the local government and political ideals, so it links with the construction of a service-oriented government inherently and externally. Therefore, the inevitable problem is how to adapt to the trend of a service-oriented government and establish and improve the service mechanism in accordance with the law to uphold the tax controlling for the local tax authorities that has a basic function of tax controlling. This paper takes the control of local tax practice of Rugao City as a case, analyzing content, significance and an important precondition for the control of taxation - the rule of law of the local tax controlling, focuses on the service content in the controlling, and the relationship between the local controlling and the establishment a tax services-oriented government, discusses the basic objectives of improving the quality of services in the tax controlling practice.更多还原