本文通过文献资料、数据整理,探讨国内外经济学、税收财政学、统计学
的共识与理念,研究国内外关于税收质量评价研究的理论知识,结合泉州市经
济现状和产业结构,尝试探索构建一套泉州市税收质量评价评价体系,比较分
析评价近年来泉州市不同地区的税收质量
通过泉州税收质量体系评价近三年泉州税收质量的变动趋势,发现泉州市
整体税收质量呈现下滑趋势,税收前景不容乐观。存在宏观上税收征收管理机
制的相对弱化,主体税种的要素涵盖范围和调节能力不足,宏观税收负未能反
映实际税负,地方级税收不足,税收效率难以适应经济发展需要等问题;微观
上存在企业财务数据不实,税务部门主观努力不够等问题。结合泉州经济现状,
提出可促进泉州市税收质量提升的政策建议
关键词: 税收质量 经济发展 评价体系III
Abstract
With the development of reform and opening up in the past 40 years, the overall
economic growth of Quanzhou is in good condition, and it has entered an important
period of strategic opportunities. Under the new situation, the mode of economic
development needs to improve the economic development environment, but also need
to find a new economic growth point for Quanzhou, on the basis of economic
structure to achieve the symmetry of the protection of the sustainable development of
Quanzhou&39;s economy. However, for a long time, Quanzhou lacks a comprehensive
and objective evaluation of local tax quality. In the current world of technological
innovation, big data cloud computing technology is widely used. Our tax
management mode will also change the past plan management mode, changes to the
quality management, to achieve tax more sustained and stable growth, to establish a
scientific and comprehensive quality evaluation system of tax and adapt to the current
economic environment of economic development is good. For the original tax
management tend to plan, the pursuit of quantity, and now the tax administration
should tend to look at the improvement of quality and its connotation not only
increase the total tax revenue amount, more emphasis on optimizing the tax structure
and scale, the coordination degree of Quanzhou economic development income
theory whether the current tax system and the content, and the future development
potential of the tax revenue.
In this paper, through literature, data analysis, to explore the domestic and
international economics, finance, statistics, tax agreement with the concept, the
domestic and international research on the theoretical knowledge of tax evaluation,
combined with the current economic situation of Quanzhou city and the industrial
structure, try to explore and establish a quality evaluation system of Quanzhou city
tax assessment, comparison analysis and evaluation of Quanzhou city in recent
years in different areas the quality of tax revenue.
Through the evaluation of the quality of tax system in Quanzhou in the past
three years, the trend of the quality of Quanzhou&39;s tax revenue has been found, andIV
the overall quality of the tax revenue in Quanzhou is declining. There are macro tax
management mechanism is relatively weak, the scope and elements of the main tax
adjustment ability is insufficient, the macro tax negative do not reflect the actual tax,
local tax, tax efficiency is difficult to adapt to the needs of economic development
and other issues; micro financial data is not real, the tax department subjective hard
enough. Based on the present situation of Quanzhou economy, this paper puts
forward some policy suggestions to improve the quality of Quanzhou&39;s tax revenue.
Keywords: Tax quality Economic development Evaluation systemV
目 录
第 1 章 绪论 .......1
1.1 选题背景及意义 ..........1
1.1.1 选题来源 1
1.1.2 选题背景 1
1.1.3 研究的意义 ..........2
1.2. 论文研究的目的及方法 ...3
1.2.1 论文研究的目的 ......3
1.2.2 论文研究的主要内容 ..3
1.2.3 论文研究的创新点 ....4
1.2.4 研究方法 4
第 2 章 理论基础与文献综述 .....5
2.1 税收质量的理论基础 ......5
2.1.1 税收经济效率 ........5
2.1.2 税收公平内涵及标准 ..5
2.1.3 税收效率与税收公平的对立 ........6
2.1.4 税收效率和税收公平的均衡 ........6
2.2 税收质量的界定 ..........6
2.2.1 税收的功能与局限 ....6
2.2.2 税收质量内涵 ........8
2.2.3 税收质量的主要表现 ..8
2.2.4 影响税收质量的因素 ..9
2.3 国内外研究评述 ..........9
第 3 章 泉州经济、产业结构及税收分析 ......11
3.1 泉州经济现状分析 .......11
3.2 泉州产业结构现状分析 ...12
3.2.1 泉州市三次产业比例 .12
3.2.2 泉州市第一产业分析 .13VI
3.2.3 泉州市第二产业分析 .13
3.2.4 泉州市第三产业分析 .14
3.3 泉州税收分析 ...........17
3.3.1 泉州市税收规模分析 .17
3.3.2 泉州市税收结构分析 .18
第 4 章 泉州市税收质量评价体系的构建与指标设定取向 ....21
4.1 税收质量评价体系的构建原则 .........21
4.2 税收质量指标的设定 .....21
4.2.1 税收遵从度指标 .....22
4.2.2 税收与实际经济基础的适应度指标 .23
4.2.3 经济税源可持续增长度指标 .......25
第 5 章 泉州税收质量分析及问题 27
5.1 泉州税收质量分析 .......27
5.1.1 税收遵从度指标分析 .27
5.1.2 税收与实际经济基础的适应度指标分析 .........28
5.1.3 经济税源可持续增长度指标 .......31
5.2 泉州税收质量问题分析 ...37
5.2.1 税收征收管理机制的相对弱化 .....37
5.2.2 主体税种的要素涵盖范围和调节能力不足 .......38
5.2.3 宏观税收负未能反映实际税负 .....38
5.2.4 地方级税收不足 .....39
5.2.5 税收效率难以适应经济发展需要 ...39
第 6 章 促进泉州市税收质量发展的对策建议 ..41
6.1 合理确定宏观税负 .......41
6.2 促进区域经济协调发展 ...42
6.3 推动产业结构升级换代 ...42
6.3.1 大力扶持第一产业发展 ...........42
6.3.2 调整第二产业内部结构 ...........43
6.3.3 鼓励第三产业发展 ...43
6.4 促进外贸增长 ...........43VII
6.4.1 继续落实出口退税制度 ...........43
6.4.2 支持外贸企业出口产品的技术升级 .43
6.5 提高自主创新能力。 .....44
6.5.1 形成制度性的税收激励 ...........44
6.5.2 建立普惠制的税收优惠政策 .......44
6.6 税务部门积极作为,保障税收质量 .....44
结束语 46
致 谢 49
个人简历 ..........511
第 1 章 绪论
1.1 选题背景及意义
1.1.1 选题来源
本人在税务局工作,长期从事税收经济统计分析工作,曾参与福建省地方
税务局组织的关于税收质量评估的讨论与调研,初步了解我国现行的税收质量
评价情况。本人对税收质量,税收与经济相互影响等问题的研究有较浓厚的兴
趣
在就读华大 MBA 期间,我阅读了税收质量领域的国内外文献资料,结合导
师的建议指导与自己之前的
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