本文關(guān)鍵詞： 稅務(wù)稽查 稽查效率 稽查成本　出處：《內(nèi)蒙古大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著市場(chǎng)經(jīng)濟(jì)的不斷規(guī)范,我國(guó)的稅務(wù)稽查專業(yè)化建設(shè)不斷推進(jìn),稽查的打擊反偷稅漏稅,促進(jìn)征管的職能得到強(qiáng)化。稅務(wù)稽查的各要素環(huán)節(jié),也發(fā)生著很大的改變�；槁毮艿霓D(zhuǎn)變?yōu)榫S護(hù)稅收秩序,打擊稅收違法行為,防止稅款流失,提高納稅人自覺納稅意識(shí),規(guī)范征管水平,起到了重要作用。但是,由于一些內(nèi)在因素和外部因素,稽查外防偷漏、內(nèi)查征管的職能還未充分發(fā)揮,稽查內(nèi)部及社會(huì)其他部門的關(guān)系還未理順,現(xiàn)在情形下,研究稽查效率具有重要意義。 本文通過論述稅務(wù)稽查和稽查效率的相關(guān)概念,從稅務(wù)稽查的效率理論和工作實(shí)踐兩個(gè)角度展開了實(shí)證比較分析,對(duì)比了A市地稅稅務(wù)稽查局與國(guó)內(nèi)其他地區(qū)以及國(guó)外稅務(wù)稽查的差距,探討了影響稅務(wù)稽查效率發(fā)揮的因素,進(jìn)一步分析了A市地稅稅務(wù)稽查局在稽查工作中存在的問題及原因,提出了A市地稅系統(tǒng)提高稅務(wù)稽查效率的對(duì)策。
[Abstract]:Along with the market economy continue to regulate the construction of tax inspection of our professional advancement, inspection of the fight against tax evasion, promote the collection and management functions have been strengthened. The elements of tax inspection, has also undergone a great change. Change the inspection function to maintain tax order, combating tax violations, to prevent the loss of tax revenue and improve the taxpayer consciousness of tax, regulate the level of management, played an important role. However, due to some internal and external factors, anti evasion inspection administration functions, also has not been fully played, the relationship between internal audit and other sectors of society has not been straightened out, the present case, it is important to study the inspection efficiency.
This paper discusses the concept of tax inspection and inspection efficiency, the empirical comparative analysis from two tax inspection efficiency theory and practice point of view, compared to the A City Local Tax Inspection Bureau and other areas of domestic and foreign tax gap, discusses the factors affecting the efficiency of tax inspection, further analysis of the problem and the reasons for the tax bureau of A city tax exists in the audit, and puts forward some countermeasures for A city tax system, improve the efficiency of tax inspectors.

【學(xué)位授予單位】：內(nèi)蒙古大學(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)：1511751