摘 要：征管是正确执行税收政策、法令的过程，也是为国聚财，调节和管理经济的过程。个体税收征管已成为我县税收工作的重要内容，文中对我县个体税收征管工作中存在的问题和原因进行了剖析，并提出征收管理对策。提高对个体税收的认识，不断增强税源监控能力，提高征管效率,和谐征纳关系；树立开放治税、综合治税理念，针对从业人员构建合理的考评机制，并努力提升他们的水平和技能，使其能够在服务质量上有所改进，并加强其理论知识和法规体制的培训，全多位提升税收的征管能力和水平。59144

毕业论文关键词：个体税收， 税收征管， 管理

Abstract：Collection is the process of correctly executing tax policy, law, and to accumulate, regulation and the process of managing the economy.Inpidual tax collection has become an important content of our county tax work, the paper for my county inpidual tax collection work analyzed the existing problems and reasons, and levy management countermeasures are put forward.Improve the understanding of inpidual tax, increasing tax source monitoring ability, improve the efficiency of collection and management, harmonious and publicans relations;An open ZhiShui, comprehensive ZhiShui concept, build a reasonable evaluation mechanism for practitioners, and working to improve their level and skills, to improve on the quality of service, and training to strengthen their theoretical knowledge and regulations system, more than all the tax collection and management ability and the level of ascension.

 Keywords：inpidual revenue, tax collection and management, manage

1  引言 8

2  税收征管概述 8

2.1  税收征管含义 8

2.2  我县个体工商户的基本情况 8

3  现行个体、私营企业税收征管中存在的问题 8

3.1  税收政策操作难度大 8

3.2  税收征管水平较低 9

3.3  税收征管工作领导重视不够 10

3.4  个体税收征管水平的提高受到制约 10

3.5  税收工作综合征管效果不佳 11

3.6  个体税收征管质量难以提高 11

4  个体、私营企业税收征管存在问题的原因分析 12

4.1  公民依法纳税意识有待提高 12

4.2  对个体税收的重视不够 12

4.3  税收法制建设滞后部门协调配合差 12

4.4  税收征管办法滞后 12

4.5  个体税收征管人员工作散漫 13

5  提高个体税收征管水平的对策构想 13

5.1  加强个体税收征管提供法治支持和保障 13

5.2  强化管理提高征管效率 14

5.3  坚持依法治税 14

5.4  构建个体税收征管长效制约机制 15

5.5  加强员工技能调动员工积极性 15

5.6  建立科学的考核、考评体系 16

结 论