稅收執(zhí)法責任制研究——以常德市國稅局為例.pdf

1、中南大學碩士學位論文稅收執(zhí)法責任制研究——以常德市國稅局為例姓名：賀舒紅申請學位級別：碩士專業(yè)：公共管理指導教師：李建華姜鋒20071124碩士學位論文ABSTRACTABSTRACTOnlyisthelawnotenoughtoenforceThoughthelawisperfectenough，itcannotbeeffectivelyimplementedifithasnotestablishedaperfectsystemofe

2、nforcementandsupervisionWithourtaxcollectionlegalsystemperfecting，theconstructionoftaxenforcementsystemispaidmoreattentionbythetaxauthoritiesThispaperfocusesonthetaxenforcementresponsibilitysystemwhichisnowwidelyimplemen

3、tedinourtaxauthoritiesStartingwiththedefinitionofrelatedbasicconcepts，theauthorgivesanoverviewoftheresearchonthistopicincurrenttheorycircleCombiningthepracticeofthetaxenforcementresponsibilitysysteminauthor’Scareegtheaut

4、horanalyzestheeffect，problemsandtheirreasonsintheprocessofimplementingthetaxenforcementresponsibilitysystemBasedontheaboveanalysis，theauthorconstructshisowntheoryframeworks，andconductsastudyonitstheorybasis，decomposition

5、ofdutyregulationofenforcement，theselectionandcontroloftheevaluationsystem，improvementandimplementationoftheliabilityofenforcementfault，thepromotionoftheenforcementresponsibilitymanagement，andtheimprovementofenforcementsu

6、pervisionmechanism，whichconcemingthetaxenforcementresponsibilitysystemThispaperhasfourchapterswithmorethanfiftythousandwords。Thetaxenforcementresponsibilitysystemmeansthatthetaxauthoritiesdelimitatethepositionoftaxenforc

7、ementanddefinetheresponsibilityandtheworkregulationsaccordingtothecharacteristicoftaxadministrationandtherequirementofthelegalityofgovernmentwork，examinetheenforcementandpenalizethefaultenforcement，SOastopromotethetaxadm

8、inistrationlegallyandregularlyandensuretheenforcementofthelawandregulationAsabasicsupervisionsystemofadministrativeenforcement，itisanimportantcomponentoftaxadministrationinourcountryFromhisownworkingexperience，theauthora