关于加强地方税征管效率的问题思考分析研究 税务管理专业VIP免费

关于加强地方税征管效率的问题思考摘要近年来，随着经济全球化的发展，中国的改革开放的不断深入，西部大开发的进一步发展，使得陕西北部地区的经济得到了快速发展，财政收入规模持续不断增加，地方税收收入作为推动地方财政收入的主要力量，实现了跨越式高速生长，为陕北西地区的社会经济发展提供有力的金融支持。然而，陕西北部地方税收收入的总体规模还比较小，不仅与东部发达地区有很大差距，和当地政府越来越多的财政需要相当长的一段距离。同时，陕西北部地区地方税收征管实践存在复杂的税收，税收的征收和管理科学水平不高等问题，影响和制约着地方税收收入持续快速增长。这就从客观上要求必须进一步加强陕西北部地区地方税收的征收管理，提高税收征管效率，挖掘潜在的地方税收收入，促进又好又快发展，为地方经济和社会的发展提供更加有力的金融支持。本文将已陕北为例，探讨地方税征管效率的问题。关键词：发展；税收；征管效率；保障AbstractInrecentyears,withthedevelopmentofeconomicglobalization,China'sreformandopening-up,westernbigdevelopmentfurtherdevelopment,makingthenorthernShaanxiregioneconomygotrapiddevelopment,financialrevenuescaleincreasing,thelocaltaxrevenueasaboosttolocalfinancialrevenueisthemainforce,cametruetospantypehighspeedgrowth,asinthewestareasocialeconomydevelopmentprovidesstrongfinancesupport.However,northernShaanxilocaltaxrevenueoverallscopeisless,notonlywiththedevelopedeasternregionshaveverybigdifference,andthelocalgovernmentmoreandmorefinancialneedquitealongdistance.Atthesametime,northernShaanxilocaltaxcollectionandmanagementpracticeofsomecomplextax,taxcollectionandmanagementsciencelevelnothigherquestion,affectsandrestrictsthelocaltaxincomegrowsquicklycontinuously.ThisfromgoupobjectivelyrequirementmustfurtherstrengthennorthernShaanxilocaltaxcollectionandmanagement,improvetheefficiencyoftaxcollectionandmanagement,andtapthepotentialofthelocaltaxrevenue,promotesoundandrapiddevelopment,forthedevelopmentoflocaleconomyandsocietytoprovidemorepowerfulfinancialsupport.ThisarticlewillhavebeeninNorthernShaanxiasanexample,discussionoflocaltaxcollectionandadministrationefficiencyproblem.Keywords:development;tax;collectionefficiency;guarantee目录摘要................................................................................................................................1Abstract..........................................................................................................................2一引言........................................................................................................................9二税收征管效率概述................................................................................................9（一）税收征管效率相关概念的界定.................................................................9（二）衡量税收征管效率的标准.......................................................................11三制约我国地方税收征管效率的因素..................................................................11（一）我国地方税收征管效率的影响因素.....................................................11（二）地方税收征收机构...................................................................................12（三）地方的经济背景.......................................................................................12（四）公民的纳税意识及地方综合治理...........................................................12四陕北地区地方税收征管效率的现状.................................................................