浦東新區稅收征管新模式構建研究

摘要

近年來，隨著上海城市化進程的進一步加快，浦東由原來的城鄉格局正在向全面建設新型城區邁進；民間資本、民營企業發展迅速，已經成為一支不可或缺的有生力量；產業結構調整不斷加快，第三產業，尤其是金融、中介、商貿等現代服務業異軍突起；隨著新區在國際上的影響的不斷提高，更多的國際跨國集團和外商企業落戶浦東。所有這些，都對稅收征管提出了新的要求。上海新一輪財稅體制改革在浦東先行試點，更是對我局工作提出了全方位的挑戰。本文嘗試著從新區的征管現狀、問題分析和設想建議等方面作一些研究探討。

[關鍵詞]：稅收，征管模式，研究

ABSTRACTS

In the recent years, with the further advancement of shanghai’s urbanization, Pudong has made great change from original city and countryside pattern to the comprehensive construction new city; The private capital and enterprise develop so rapidly, and then, they have become a indispensable strength; The industrial structure has changed quickly, The third industry, such as finance, intermediary and trade, these modem service industry suddenly appear of a new force with the development of Pudong, more and more international transnational groups and the foreign enterprise settle down in Pudong. All these, have set the new request to the tax revenue collection. The Shanghai’s finance and taxation reform has firstly experienced in Pudong, it’s a omni-directional challenge to our job. This article is strying to analyze and conceives the present collection situation in Pudong.

[Keywords]:Tax revenue, Collection pattern, Research

目錄

1引言……………………………………………………………………………1

2征管現狀………………………………………………………………………2

2.1基本情況………………………………………………………………………………… 2

2.2征管模式………………………………………………………………………………… 3

2.3信息化建設……………………………………………………………………………… 3

3問題分析………………………………………………………………………4

3.1有限的征管力量與納稅資源之間的矛盾……………………………………………… 4

3.2新區的稅收征管工作壓力進一步增加………………………………………………… 4

3.3工作效能不高…………………………………………………………………………… 5

3.4稅務稽查管理的模式不盡合理………………………………………………………… 5

3.5信息化應用水平不高…………………………………………………………………… 5

4設想建議………………………………………………………………………7

4.1基本原則………………………………………………………………………………… 7

4.2總體目標………………………………………………………………………………… 7

4.3模式創新………………………………………………………………………………… 7

5構建新模式的對策建議………………………………………………………………11

5.1建設“一體化”的稅收征管信息系統……………………………………………… 11

5.2重組征管業務流程…………………………………………………………………… 12

5.3構建信息化支撐下專業化管理的稅收征管新格局………………………………… 12

5.4建立科學的信息化綜合應用管理系統……………………………………………… 14

5.5鞏固多年征管改革成果，為現代稅收征管模式的建立奠定基礎………………… 14

參考文獻………………………………………………………………………16

致謝……………………………………………………………………………17