論我國稅收征管模式的改革及其效能的提升.pdf

1、河北經貿大學碩士學位論文論我國稅收征管模式的改革及其效能的提升姓名：謝劉洋申請學位級別：碩士專業(yè)：財政學指導教師：張晉武20080401河北經貿大學碩士學位論文IIAbstractTheaimsoftaxsystemtaxpoliciescannotbeachievedwithouteffectivetaxcollection&administrationwhichreliesoncertaintaxcollection&adminis

2、trationpattern.Sincetherefmopeningupthewayofcollectingadministratingtaxhasbeenchangedseveraltimes.From“Settaxcollecttofacty.Administrateallkindsoftax.Collectmanageinspecttaxtogether”to“Basedontaxdeclarationgoodtaxationse

3、rvice.Dependoncomputerwk.Collectbycentralismway.Inspectbyintensiveway.Weightmanagement”Chinahasexperiencedfivedifferentkindsoftaxcollection&administrationpattern.Thechangesoftaxcollection&administrationpatternlinedtheref

4、moftaxcollection&administration.UndernewpatternChinesegovernmenthasmadegreatprogressintaxcollection&administrationbynowbutthereareseveralproblemswhichcannotbeignedyet.Consideringthesignificanceurgencyoffurtherstrengtheni

5、ngtaxcollection&administrationthethesistriestogivesomesuggestionstohelpgovernmenttoadvancethequantityoftaxcollection&administrationbythewayofresearchingtaxcollection&administrationpattern.Thedissertationcomprisesoffourch

6、aptersinadditiontotheintroductionwhichintroducestheresearchpurposeofthethesisthestatusoftheresearchathomeabroad.Chapter1istheconceptfundamentaltheiesoftaxcollection&administrationpattern.Itmainlydiscussestherestrictionso

7、ftaxcollection&administrationpatternthebasicacteristicsofscientifictaxcollection&administrationpatterntherelationshipbetweentaxcollection&administrationpatterntaxcollection&administrationessencessystem.Chapter2summarizes

8、thechangesoftaxcollection&administrationpatterninChinasystematicallyrevealsthedecisivefunctionofthepatternrestrictionsinthepatternchanges.Chapter3istheanalysisontheefficacyofnewtaxcollection&administrationpatterninournat