本文關(guān)鍵詞：大連M化工材料有限責(zé)任公司納稅評(píng)估分析　出處：《遼寧大學(xué)》2013年碩士論文　論文類(lèi)型：學(xué)位論文

  更多相關(guān)文章： 納稅評(píng)估 稅務(wù)管理 增值稅 收入

【摘要】：隨著中國(guó)經(jīng)濟(jì)的飛速發(fā)展，我國(guó)納稅主體不斷增加，納稅規(guī)模也日漸擴(kuò)大，隨之而來(lái)的是稅源流失情況也日益嚴(yán)重。增值稅作為流轉(zhuǎn)稅的一種，有著征收復(fù)雜程度高、稅收征管漏洞多、以及征管難度較大的特點(diǎn)，因此增值稅的稅源流失問(wèn)題就顯得尤為突出，轉(zhuǎn)變稅收征管思路，創(chuàng)新稅收征管辦法、手段和提高稅收征管效率就成為當(dāng)下稅收征管工作的一項(xiàng)重要任務(wù)。納稅評(píng)估作為一個(gè)國(guó)際通行的稅收管理制度，但對(duì)于我國(guó)稅收體系而言還可以說(shuō)是一個(gè)新的事物，正處于剛剛起步和逐步探索發(fā)展的過(guò)程。這幾年，我國(guó)稅務(wù)人員在實(shí)踐中不斷學(xué)習(xí)和探索，使得納稅評(píng)估工作不斷完善，積累了很多寶貴的經(jīng)驗(yàn)，評(píng)估水平日益增強(qiáng)。納稅評(píng)估是連接納稅申報(bào)和納稅檢查的橋梁，從而加強(qiáng)了稅源管理的事中監(jiān)督，，對(duì)完善我國(guó)稅收體系和制度建設(shè)提供了新思路、新方法，也為稅收管理在實(shí)踐中的應(yīng)用提供了借鑒意義。 本文分為四部分進(jìn)行闡述，其中第一部分提出本文的選題背景和意義，介紹了納稅評(píng)估產(chǎn)生來(lái)源以及在我國(guó)發(fā)展的現(xiàn)狀，并且綜合闡述了本文的研究方法、結(jié)構(gòu)思路、創(chuàng)新點(diǎn)和應(yīng)用價(jià)值，為全文的寫(xiě)作奠定了基本步調(diào)；第二部分主要是講述了納稅評(píng)估的一般概念，以及納稅評(píng)估的原則、作用以及一般流程，為納稅評(píng)估案例的一般性研究打下理論基礎(chǔ)；第三部分是將納稅評(píng)估概念引入到實(shí)踐應(yīng)用環(huán)節(jié)，首先根據(jù)收集企業(yè)的納稅申報(bào)原始材料進(jìn)行初步分析，確定重點(diǎn)評(píng)估對(duì)象。其次，通過(guò)系統(tǒng)化的軟件檢測(cè)，以及專(zhuān)業(yè)化的納稅評(píng)估指標(biāo)分析，按照確定評(píng)估對(duì)象、評(píng)估分析、詢(xún)問(wèn)核實(shí)、評(píng)定處理、管理建議五個(gè)步驟，對(duì)選定的大連M化工材料有限責(zé)任公司在2006年-2009年間的納稅情況做出評(píng)估。然后確定企業(yè)在經(jīng)營(yíng)過(guò)程中容易發(fā)生的進(jìn)項(xiàng)稅額轉(zhuǎn)出、隱瞞銷(xiāo)售收入、發(fā)票認(rèn)證管理以及關(guān)聯(lián)企業(yè)轉(zhuǎn)讓定價(jià)等方面的問(wèn)題；第四部分是啟示和建議，根據(jù)對(duì)大連M化工材料有限責(zé)任公司評(píng)估分析過(guò)程中發(fā)現(xiàn)的問(wèn)題給出相應(yīng)的對(duì)策建議，為納稅評(píng)估工作提供了管控新方法，也為今后納稅評(píng)估工作的開(kāi)展積累了寶貴的經(jīng)驗(yàn)。
[Abstract]:With the rapid development of economy China, China's main tax increases, the size of the tax is also growing, followed by the loss of revenue are also increasingly serious. The value-added tax as a tax levy, has a high level of complexity, tax loopholes, and the characteristics of collection difficult, so the problem of tax revenue loss particularly on the tax collection, transformation of ideas, the innovation of tax collection and administration measures and means to improve the efficiency of tax administration has become an important task for the current work of tax collection and administration of tax assessment. As an international general tax administration system, but also for China's tax system can be said to be a new thing. It is at the beginning and gradually explore the process of development. In recent years, China's tax personnel in the practice of continuous learning and exploration, the tax assessment work continues to improve, the accumulation of a very Many valuable experience, evaluation level is increasing. The tax assessment is a bridge connecting the tax declaration and tax inspection, so as to strengthen the supervision of tax source management business, to provide new ideas, improve the construction of tax system and the system of our country in the new method, but also provides reference for the application of revenue management in practice.
This paper is divided into four parts, the first part puts forward the background and significance of this paper, introduces the origin and current situation of tax assessment in our country's development, and elaborates the research methods, the structure of ideas, innovation and application value, laid the foundation for the full text of the pace of writing; the second part is describes the general concepts and principles of tax assessment, tax assessment, and general process, lay a theoretical foundation for the study of the general tax assessment case; the third part is the tax assessment concept into practice link, according to the tax collection of corporate reporting raw materials are preliminarily analyzed, secondly determine the key assessment object., through systematic analysis and software testing, professional tax assessment index, according to determine the evaluation object, evaluation analysis, inquiry and verification, assessment office Management, suggest five steps for the selected M Dalian chemical material limited liability company to assess the tax situation in the years 2006 -2009. And then determine the enterprise easily during the operation of the input tax turn, hide sales revenue, invoice management and related enterprises transfer pricing and other aspects of the problem; the fourth part is the enlightenment and advice, suggestions are given according to the evaluation and analysis of the problems found in the corresponding process of Dalian M chemical material limited liability company, provides a new method for the control of the tax assessment, but also for the future to carry out the tax assessment assessment work has accumulated valuable experience.

【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F275.4;F426.72;F812.42

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