| 税务征收治理轨制是税务轨制的基本环节。只要具有公正、公道、完美的税务系统和迷信有用的税务征收管：理系统，能力包管国度和地力财务稳固运营。中国在1991年，税收范围只要2290亿元，但在2011年，税收范围到达了89738亿元，增加了快要40倍。跟着税收范围的扩展，税款滞纳金的日趋增长也是在税款运营进程中弗成防止的客不雅实际。有用征收税款滞纳金天然成为国度和处所必需处理的一个主要课题。处所自治最主要的身分之一就是确保自立财路。1991年广域、基本处所议会由公民直接选举产，1995年开端选举处所当局代表，这都展现出处所自治的面孔。但是，与这些内在的景象比拟，更主要的在于可以或许妥当应对政治性、行政性情况变更的处所财务。各个处所当局则政重要由处所交付税、处所让与金、国库补贴金等来自中心当局的依附财路和处所税、税外支出等自立财路组成。各处所当局为了完成自立决议计划和中心当局掌握的最小化，必需进步自立财路在处所当局财务中的比例。是以，各地力当局为了包管处所财务支出，必需摸索增长处所税支出和税外支出的办法。但地万当局在必定水平上对已肯定的财务支出都没法包管，缘由即来自处所税税款滞纳。固然各处所当局都集中精于税款滞纳金的征收，但征收实绩仍然有些精神萎顿。今朝，各处所当局也都睁开了情势多样的税收扩大任务，但更主要的是做好作为已定财务支出的处所税的无滞纳交纳。处所税的滞纳不只会招致纯真的税收削减，还会因征税人之间的机遇不均等而损管税收的均衡性，乃至会伤害征税人的积极性。另外还会弱化税收调理资本分派的感化。假如对一些历久习气性税款滞纳人不采用仟何办法而招致未纳额的吃亏，诚信征税人一定会认为不公正。是以，韩语毕业论文，比起处所税的扩大，起首应当完成地力税税款滞纳金的有用征收和治理。本论文剖析了处所税滞纳的现状和缘由，韩语论文范文，并提出了有用征收滞纳金的办法。本文微观引见了处所税税务征收的普通实际。在考核了处所税征收、催促和滞纳处罚等相干税收轨制实际后，对征收营业中发送告诉书后仍未交纳的处所税滞纳金的情形停止了相干研究。论文剖析了首尔市当局比来10年间滞纳金治理的情形和产生滞纳的缘由。对首尔市原本的滞纳金征收专家组—“38税款征收科”设立前后征收税款金额的变更，对“38税款征收科”的征收办法也停止了研究，旨在追求有用的征收计划。转义以有用征收税款滞纳金为主题，分以下几个部门停止实际理论述：第一部门简单介了研究目标、研究规模及办法，阐述了处所税与处所财务关系，同时剖析了处所税滞纳的相干实际；第二分从实际上剖析了处所税滞纳的治理现状，税收滞纳的类型及其特点、作用等与也方税滞纳相干的实际；第一部门以首尔市税收征督工作为研究对象，论述了处所税滞纳的现状及产生缘由；第四部门前义剖析为基本商量了有用征收处所税滞纳额的改良建议，从立法、司法、行政和纳税技巧角度停止了多条理多角度的实际建议。 Abstract: Tax collection and management system is the basic link of tax system. As long as there is a fair and reasonable tax system and scientific and perfect useful tax collection tube: management system, ability to ensure national financial stability and fertility operation. China in 1991, as long as the tax revenue of 229 billion yuan, but in 2011, the tax revenue reached 89738 yuan, increased by about 40 times. With the extension of the tax, tax deferred tax is also growing gold in operation in the process of inevitable objective reality. Useful tax payment has become a major topic of natural state and local essential processing. One of the most important factors is to ensure that the premises autonomous independent funding. 1991 wide area, the basic premises of the Council by the direct election of the people of the property, in 1995 began the election of local authorities, which show the autonomy of the face. However, in comparison with these inner visions, it is more important to be able to properly deal with the local financial affairs of the political and administrative changes. Each local government is an important political place by tax, premises assignment gold, subsidies from the central treasury authorities and local tax, tax money attachment expenses etc. self funding. All the local governments in order to complete the master plan and minimize the independence resolution the central authorities, must improve the independence in the local authorities in financial wealth ratio. In order to ensure the local financial expenses, the local authorities must find out the way to increase the local tax expenditures and the tax expenditures. But the authorities at the level of million must have certain financial expenditure are not guaranteed, the reason is from the premises of tax deferred tax. Although all the local governments are concentrated in tax surcharge levied, but there are still some spirits on performance. At present, local authorities also opened both forms of tax to expand the task, but the main thing is to have as financial expenses tax deferred pay no place. First place tax not only causes the pure tax cuts, but also because of the unequal opportunities between the taxpayer and the tax loss tube balance, and will actively harm people's tax. In addition, it will weaken the role of tax adjustment capital allocation. If some people do not even habitual tax deferred by any way to lose is not satisfied that the amount of tax credit, people will think of injustice. Is to expand the premises, than tax, tax deferred tax should be completed first land expropriation and management of gold useful. This paper analyzes the current situation and reasons of tax arrears premises, and puts forward some useful ways to levy fines. This paper introduces the general practice of local tax levy. In the assessment of the tax levy, and urged the premises overdue penalty tax system after the actual coherent, to send a sales told payment situation stopped after the relevant research has not paid the tax. The paper analyzes the Seoul city government recently 10 years overdue governance situation and the reasons for. In Seoul City, originally the payment collection expert group of "38 tax" before and after the establishment of tax changes in the amount of 38, tax collection, the collection method is also studied, in order to pursue the useful collection plan. To escape the tax payment useful as the theme, divided into the following departments: the first department to stop the practice of theory research goal, briefly describes the scope of the study and to place tax and premises financial relationship, and analyzes the tax arrears premises of coherent practice; second points from the current governance tax arrears premises. The actual tax arrears and also relevant tax delinquency types and their characteristics, influence and so on; first department in Seoul city tax supervision work as the research object, discusses the present situation and the tax arrears premises causes; fourth door to discuss the basic meaning of useful suggestions for improvement the amount of overdue tax levied premises, from the legislative judicial administrative and tax point of view of the actual skills of multi-level multi angle suggestions. 目录: |
