资源型城市基于税源管理的纳税服务研究——以黑龙江省大庆市为例  

Research on Tax Service Based on Tax Source Management in Resource-Based Cities—Taking Daqing City, Heilongjiang Province as an Example

作　　者：保振波[1] 马丽亚[1] 

机构地区：[1]黑龙江八一农垦大学经济管理学院,黑龙江 大庆

出　　处：《国际会计前沿》2021年第4期55-63,共9页Frontiers of International Accounting

摘　　要：针对多年来税源管理入户检查多、提供服务少而影响纳税遵从并由此加剧税收风险的客观实际,结合国家近年来极力主张和提倡通过搞好纳税服务提高纳税遵从度的政策新形势,采用文献检索法、实践调研法、归纳演绎法和逻辑推理法等,以资源型城市大庆市为例,在分析国内外研究状况与趋势基础上,介绍了税源管理的涵义及其职责任务,剖析了税源管理对纳税服务的影响,系统探索了基于税源培植理念的纳税服务强化和创新措施,批判了重检查轻服务的传统税源管理做法,主张税源检查与培植并举,牢固树立以查保税,以纳税服务养税收、育税收、强税收的创新理念,积极利用国家政策开辟保税区和自贸区,建成出口产品加工带、产业驱动带和服务支撑带。In view of the objective reality thatover the years of tax source management, more tax inspections but fewerservices provided to taxpayer have affected tax compliance and therebyexacerbated tax risks. Combining with the new policy situation, the country hasvigorously advocated and required the provision of tax services to improve taxcompliance in recent years. Using document retrieval method, practice researchmethod, inductive deduction method and logical reasoning method, taking theresource-based city of Daqing as an example, based on the analysis of domesticand foreign research status and trends, the meaning and responsibilities of taxsource management are introduced. It analyzes the impact of tax sourcemanagement on tax services, systematically explores tax service enhancement andinnovation measures based on the concept of tax source cultivation, criticizestraditional tax source management practices that pay attention to inspectionand despise service. It advocates the simultaneous development of tax sourceinspection and cultivation, and firmly establish the innovative concept ofprotecting tax by inspection, supporting tax, educating tax and strengtheningtax by tax service. And actively use national policies to open up bonded areasand free trade zones, and build export product processing belts, industrialdriving belts and service support belts.

关 键 词：税源管理 纳税服务 资源型城市 持续性税源 

分 类 号：F81[经济管理—财政学]