浦东新区税收征管新模式构建研究

摘要

近年来，随着上海城市化进程的进一步加快，浦东由原来的城乡格局正在向全面建设新型城区迈进；民间资本、民营企业发展迅速，已经成为一支不可或缺的有生力量；产业结构调整不断加快，第三产业，尤其是金融、中介、商贸等现代服务业异军突起；随着新区在国际上的影响的不断提高，更多的国际跨国集团和外商企业落户浦东。所有这些，都对税收征管提出了新的要求。上海新一轮财税体制改革在浦东先行试点，更是对我局工作提出了全方位的挑战。本文尝试着从新区的征管现状、问题分析和设想建议等方面作一些研究探讨。

[关键词]：税收，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

目录

1引言……………………………………………………………………………1

2征管现状………………………………………………………………………2

2.1基本情况………………………………………………………………………………… 2

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

2.3信息化建设……………………………………………………………………………… 3

3问题分析………………………………………………………………………4

3.1有限的征管力量与纳税资源之间的矛盾……………………………………………… 4

3.2新区的税收征管工作压力进一步增加………………………………………………… 4

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

3.4税务稽查管理的模式不尽合理………………………………………………………… 5

3.5信息化应用水平不高…………………………………………………………………… 5

4设想建议………………………………………………………………………7

4.1基本原则………………………………………………………………………………… 7

4.2总体目标………………………………………………………………………………… 7

4.3模式创新………………………………………………………………………………… 7

5构建新模式的对策建议………………………………………………………………11

5.1建设“一体化”的税收征管信息系统……………………………………………… 11

5.2重组征管业务流程…………………………………………………………………… 12

5.3构建信息化支撑下专业化管理的税收征管新格局………………………………… 12

5.4建立科学的信息化综合应用管理系统……………………………………………… 14

5.5巩固多年征管改革成果，为现代税收征管模式的建立奠定基础………………… 14

参考文献………………………………………………………………………16

致谢……………………………………………………………………………17