【正文】 學(xué)校代碼 10530 學(xué) 號(hào) 分 類 號(hào) 密 級(jí) 碩 士 學(xué) 位 論 文地方稅務(wù)征管信息碎片化問(wèn)題及對(duì)策研究 學(xué) 位 申 請(qǐng) 人 指 導(dǎo) 教 師 王凱偉 教授 學(xué) 院 名 稱 公共管理學(xué)院 學(xué) 科 專 業(yè) 公共管理碩士（MPA） 研 究 方 向 二〇一五年四月十日Local tax collection and management of information fragmentation problems and countermeasuresCandidate Supervisor Professor Wang Kaiwei College School of Public Administration Program Master of Public Administration Specialization Degree Master of Management University XiangTan University Date Apr, 2015 湘潭大學(xué)學(xué)位論文原創(chuàng)性聲明本人鄭重聲明：所呈交的論文是本人在導(dǎo)師的指導(dǎo)下獨(dú)立進(jìn)行研究所取得的研究成果。除了文中特別加以標(biāo)注引用的內(nèi)容外，本論文不包含任何其他個(gè)人或集體已經(jīng)發(fā)表或撰寫的成果作品。對(duì)本文的研究做出重要貢獻(xiàn)的個(gè)人和集體，均已在文中以明確方式標(biāo)明。本人完全意識(shí)到本聲明的法律后果由本人承擔(dān)。作者簽名： 日期： 年 月 日學(xué)位論文版權(quán)使用授權(quán)書本學(xué)位論文作者完全了解學(xué)校有關(guān)保留、使用學(xué)位論文的規(guī)定，同意學(xué)校保留并向國(guó)家有關(guān)部門或機(jī)構(gòu)送交論文的復(fù)印件和電子版，允許論文被查閱和借閱。本人授權(quán)湘潭大學(xué)可以將本學(xué)位論文的全部或部分內(nèi)容編入有關(guān)數(shù)據(jù)庫(kù)進(jìn)行檢索，可以采用影印、縮印或掃描等復(fù)制手段保存和匯編本學(xué)位論文。涉密論文按學(xué)校規(guī)定處理。作者簽名： 日期： 年 月 日導(dǎo)師簽名： 日期： 年 月 日摘 要隨著全球經(jīng)濟(jì)的網(wǎng)絡(luò)化和各國(guó)經(jīng)濟(jì)趨同性的不斷發(fā)展，我國(guó)稅務(wù)機(jī)關(guān)在征管信息方面的改革也不斷深化，黨的十八大報(bào)告指出,深化經(jīng)濟(jì)體制改革的內(nèi)在要求之一,就是要進(jìn)一步深化稅收征管改革。市場(chǎng)經(jīng)濟(jì)和知識(shí)經(jīng)濟(jì)的迅猛發(fā)展，電子政務(wù)的出現(xiàn)和不斷普及應(yīng)用，逐漸把我們帶入信息化時(shí)代，改變了稅源的傳統(tǒng)產(chǎn)業(yè)配置，在影響經(jīng)濟(jì)組織結(jié)構(gòu)的同時(shí)，使得物流、資金流、信息流不斷發(fā)生變化，并不斷產(chǎn)生新的規(guī)律，稅務(wù)機(jī)關(guān)征管信息逐步走向科學(xué)化、知識(shí)化、和信息化，也是稅務(wù)機(jī)關(guān)征管信息的信息化建設(shè)成為了發(fā)展的必然趨勢(shì)。電子商務(wù)的出現(xiàn)，電子介質(zhì)信息、計(jì)算機(jī)網(wǎng)絡(luò)等的廣泛應(yīng)用，更是給稅務(wù)機(jī)關(guān)征管信息的傳統(tǒng)模式和征管信息的能力帶來(lái)極大挑戰(zhàn)。基于電子政務(wù)在我國(guó)的不斷發(fā)展和進(jìn)步，信息化技術(shù)設(shè)備，基礎(chǔ)設(shè)施等方面已經(jīng)具備了一定的基礎(chǔ)，國(guó)家對(duì)于稅務(wù)機(jī)關(guān)征管信息已經(jīng)提出了總體目標(biāo)，即稅務(wù)機(jī)關(guān)將依托稅務(wù)系統(tǒng)的計(jì)算機(jī)廣域網(wǎng)，高度集中處理信息，最終建設(shè)一個(gè)基于統(tǒng)一稅務(wù)規(guī)范的應(yīng)用系統(tǒng)平臺(tái)。然而，我國(guó)地域遼闊，稅務(wù)機(jī)關(guān)征管信息的工作在數(shù)據(jù)管理以及信息交流等方面面臨一系列的挑戰(zhàn)，同時(shí)，與世界發(fā)達(dá)國(guó)家相比，我國(guó)的稅務(wù)機(jī)關(guān)征管信息起步較晚，基礎(chǔ)相對(duì)比較薄弱，從業(yè)務(wù)流程、政策法規(guī)、管理制度等普遍存在不規(guī)范的現(xiàn)象，再者，我國(guó)目前正處于管理變革和技術(shù)變革同時(shí)進(jìn)行的時(shí)刻，機(jī)構(gòu)設(shè)置還在探索和改革階段，由于網(wǎng)絡(luò)、軟件平臺(tái)、硬件等的不完善，稅務(wù)機(jī)關(guān)征管信息需要大量人力物力，面對(duì)目前社會(huì)的不斷變化，信息化的不斷加強(qiáng)，市場(chǎng)體系還不夠健全，稅制改革和調(diào)整步伐緩慢，稅收征管的環(huán)境不斷發(fā)生變化，黨和國(guó)家對(duì)稅收征管工作提出了更新、更高的要求，稅務(wù)機(jī)關(guān)征管信息實(shí)踐也出現(xiàn)了諸多現(xiàn)難以解決的問(wèn)題，其中稅務(wù)征管信息碎片化是最為突出的一個(gè)問(wèn)題。筆者結(jié)合自身工作經(jīng)驗(yàn)，分析了地方稅務(wù)征管信息碎片化存在的五個(gè)具體問(wèn)題以及原因，分別是稅務(wù)信息征管效率低下、人才匱乏、地方稅務(wù)征管信息建設(shè)落后、信息規(guī)范化不夠、相關(guān)法律法規(guī)的缺失。并針對(duì)上述問(wèn)題，從思想觀念、人員素質(zhì)、法律法規(guī)以及技術(shù)層面提出了切實(shí)可行的對(duì)策，改善地方稅務(wù)征管信息碎片化現(xiàn)象，促進(jìn)稅務(wù)工作的規(guī)范化、科學(xué)化、高效化。關(guān)鍵詞：稅務(wù)； 征管信息； 碎片化AbstractWith the continuous development of the global economy, networking and convergence of national economies, China39。s reform of the tax authorities in respect of the collection and management of information also deepened the party39。s 18 report noted that one of the inherent requirements of the deepening economic reform, is to further deepen the reform of tax collection. The rapid development of the market economy and the knowledge economy, the emergence and growing popularity of egovernment applications, and gradually take us into the information age has changed the traditional sources of revenue for the industry configuration, in economic structure, while making the logistics, capital flow, information flow is changing, and continue to generate new rules, the tax authorities gradually scientific collection of information, knowledge, and information, but also information technology tax authorities collection of information has bee an inevitable trend. Widely emergence of electronic merce, electronic media information, such as puter networks, but also to the tax authorities in the collection and management of information collection and management information capabilities of traditional patterns and bring great challenges. Based on egovernment in our country39。s continuous development and progress, information technology equipment and infrastructure already have a foundation, the state tax authorities collection of information has made the overall goal, namely the tax authorities will rely on the tax system of the puter WAN, highly centralized processing information, the ultimate platform for building applications based on the unified tax system specification. However, China39。s vast territory, the tax authorities work collection of information facing a series of challenges in data management and information exchange, at the same time, pared with developed countries, China39。s tax authorities collection of information late start, the foundation is relatively weak, from widespread irregularities in business processes, policies and regulations, management systems, etc. Furthermore, the country is now in the time management of change and technological change at the same time, the agency set up and reform is also exploring stage, due to the network, the software platform, hardware and other imperfections, the tax authorities collection of information requires a lot of manpower and resources, the changing face of society, information technology continue to strengthen, the market system is not perfect, tax reform and the slow pace of adjustment, tax collection and constantly changing environment, the party and state tax collection work of newer and higher requirements, tax authorities information collection practices also appear difficult to solve many existing problems, tax collection and management of information fragmentation is one of the most prominent problem. I work with their own experience, analysis of the local tax collection and management of information fragmentation exists five specific issues and the reasons are inefficient tax collection and management of information, lack of personnel, local tax collection and management of information behind the building, standardization of information is not enough, lack of relevant laws and regulations . And to address the problem, the ideas, the quality of personnel, legal, regulatory and technical aspects put forward practical measures to improve the local tax collection and management of information fragmentation phenomenon, promote the standar