本文關(guān)鍵詞： 國稅 稅務(wù)稽查 管理　出處：《云南財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國稅收征管體系的不斷完善，，稅務(wù)稽查的重要性也日益提高，從而對稅務(wù)稽查在保障稅收收入、打擊涉稅違法犯罪、促進(jìn)稅收遵從、維護(hù)稅收法律政策貫徹實(shí)施等方面的職能提出更高的要求。然而，當(dāng)前我國稅務(wù)稽查基本上還處于“收入型”、“任務(wù)型”稽查的定位，云南省國稅稅務(wù)稽查也不例外，面對新時(shí)期下的稅收執(zhí)法環(huán)境，云南省國稅稽查管理勢必面臨著從單純的監(jiān)督、打擊型向監(jiān)督打擊與管理服務(wù)并重型轉(zhuǎn)變，充分發(fā)揮其維護(hù)地方稅收秩序的重要職能。 云南省作為我國民族種類最多的少數(shù)民族聚居地，同時(shí)地處西南邊陲，其經(jīng)濟(jì)、政治、社會(huì)情況都具有特殊性，云南省稅務(wù)稽查管理的完善與穩(wěn)定對于在全國范圍內(nèi)實(shí)現(xiàn)“和諧稅收”具有重要意義。目前，我國現(xiàn)有的有關(guān)稅務(wù)稽查管理方面的研究多是基于全國視角進(jìn)行的，其中鮮有針對云南省國稅稅務(wù)稽查管理的研究，所以，本文將云南省國稅稅務(wù)稽查管理作為主要研究對象。 本文通過對云南省國稅稽查管理中的稅務(wù)稽查法律法規(guī)制度、稅務(wù)稽查體制、稅務(wù)稽查執(zhí)法模式以及稽查隊(duì)伍建設(shè)四個(gè)方面現(xiàn)狀進(jìn)行分析研究，并結(jié)合其管理過程中的真實(shí)案例研究，理論聯(lián)系實(shí)際，得出其管理中存在的問題并對其深層次成因進(jìn)行研究，最終提出與云南省具體省情相適應(yīng)、與國稅稅務(wù)稽查實(shí)際工作相結(jié)合的對策建議。希望本文研究結(jié)果對于完善稅務(wù)稽查管理能有所幫助，為這一領(lǐng)域的研究提供借鑒。
[Abstract]:With the continuous improvement of tax collection and management system in China, the importance of tax inspection is also increasing, thus tax inspection in the protection of tax revenue, the fight against tax-related crimes, promote tax compliance. However, at present, the tax inspection in our country is still basically in the position of "income type" and "task type" inspection. Yunnan Province tax inspection is no exception, in the face of the tax enforcement environment in the new period, the management of Yunnan State tax inspection is bound to face the transition from pure supervision, strike to supervision and management services. Give full play to its important function of maintaining local tax order. Yunnan Province, as the largest ethnic minority settlement in China, is also located in the southwest border, its economic, political, social conditions have their particularities. The perfection and stability of tax inspection management in Yunnan Province is of great significance to the realization of "harmonious taxation" in the whole country. The current research on tax inspection management in China is mostly based on the national perspective, among which there is little research on the tax inspection management in Yunnan Province, so. This paper takes the tax inspection management of Yunnan Province as the main research object. This paper analyzes and studies the current situation of the laws and regulations of tax inspection, the system of tax inspection, the mode of law enforcement of tax inspection and the construction of inspection team in Yunnan Province. And combined with its management process of the real case study, theory combined with practice, the problems in its management and its deep-seated causes are studied, and finally put forward to adapt to the specific situation of Yunnan Province. It is hoped that the research results of this paper will be helpful to improve the management of tax inspection and provide reference for the research in this field.
【學(xué)位授予單位】：云南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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本文編號(hào)：1481950