本文選題：營(yíng)改增　切入點(diǎn)：稅務(wù)稽查　出處：《中國(guó)海洋大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：稅務(wù)稽查是稅收征管的最后一道防線,擔(dān)負(fù)著打擊涉稅違法行為、促進(jìn)納稅遵從的重要職責(zé),在防范稅收流失、維護(hù)社會(huì)經(jīng)濟(jì)秩序等方面發(fā)揮著重要的作用。在全球經(jīng)濟(jì)一體化和信息技術(shù)手段飛速進(jìn)步的大環(huán)境下,稽查工作面臨著來(lái)自各個(gè)方面的挑戰(zhàn),改進(jìn)和完善稽查工作是大勢(shì)所趨�！盃I(yíng)改增”是我國(guó)“十二五”時(shí)期深化稅制改革的重要組成部分,也是當(dāng)前落實(shí)新宏觀調(diào)控政策,實(shí)行結(jié)構(gòu)性減稅的核心內(nèi)容。隨著“營(yíng)改增”深入實(shí)施和逐步擴(kuò)圍,國(guó)稅稽查迎接新挑戰(zhàn)形勢(shì)緊迫、任務(wù)艱巨�！盃I(yíng)改增”所帶來(lái)的挑戰(zhàn),影響到稅務(wù)稽查職能作用,以及各環(huán)節(jié)工作流程等方方面面�！盃I(yíng)改增”的深入推進(jìn),給稽查帶來(lái)的影響是多個(gè)層面的。從短期看,稽查應(yīng)迅速適應(yīng)“營(yíng)改增”所帶來(lái)的新變化、新要求,加快完成自身調(diào)整和優(yōu)化,提高執(zhí)法能力,保證“營(yíng)改增”政策有效執(zhí)行。從長(zhǎng)期看,稅務(wù)稽查應(yīng)對(duì)“營(yíng)改增”挑戰(zhàn)的核心是改革行政組織,提高組織績(jī)效。實(shí)現(xiàn)這個(gè)目標(biāo)的關(guān)鍵是實(shí)施稽查聯(lián)動(dòng)改革,加強(qiáng)制度和機(jī)制建設(shè),實(shí)施業(yè)務(wù)重組和流程再造,強(qiáng)化各環(huán)節(jié)配合協(xié)調(diào),優(yōu)化資源配置效率,從內(nèi)生方面增強(qiáng)稽查執(zhí)法能力。通過(guò)實(shí)施稽查聯(lián)動(dòng)改革,提高稽查的組織績(jī)效,達(dá)到提高稽查效率和質(zhì)量的根本目的�；槁�(lián)動(dòng)改革的實(shí)施,應(yīng)遵循統(tǒng)籌規(guī)劃、協(xié)調(diào)配合、整體最優(yōu)和信息共享的原則,規(guī)劃實(shí)施三個(gè)方面的工作：第一,從基礎(chǔ)制度入手,從根本上消除稽查對(duì)“營(yíng)改增”現(xiàn)有工作需求的不適應(yīng)；第二,從提高稽查整體效能的角度,加強(qiáng)頂層設(shè)計(jì),系統(tǒng)規(guī)劃業(yè)務(wù)重組和流程再造,推動(dòng)稽查組織專業(yè)化和信息化；第三,提高稽查信息應(yīng)用能力,為稽查聯(lián)動(dòng)改革提供技術(shù)支持。本文通過(guò)對(duì)“營(yíng)改增”對(duì)青島市經(jīng)濟(jì)和稅收工作的影響以及給稅務(wù)稽查工作帶來(lái)的挑戰(zhàn)進(jìn)行分析,從完善稽查各環(huán)節(jié)基礎(chǔ)制度,推進(jìn)業(yè)務(wù)重組和組織信息化改造,加強(qiáng)數(shù)據(jù)分析應(yīng)用等方面對(duì)稅務(wù)稽查工作聯(lián)動(dòng)提出了規(guī)劃,為解決將要而臨的現(xiàn)實(shí)問(wèn)題結(jié)合國(guó)稅稽查工作實(shí)際提出可操作性較高勺方案。
[Abstract]:Tax inspection is the last line of defense for tax collection and management. It has the important duty of cracking down on tax-related illegal acts and promoting tax compliance. The maintenance of social and economic order plays an important role. In the environment of global economic integration and the rapid progress of information technology means, the audit work is facing challenges from all aspects. Improving and perfecting the audit work is the trend of the times. "Operation Reform and increase" is an important part of deepening tax system reform during the 12th Five-Year Plan period, and is also the current implementation of new macro-control policies. The core content of the implementation of structural tax reduction. With the in-depth implementation and gradual expansion of the "business reform and increase", the situation of the state tax inspection is urgent and the task is arduous. The challenge brought by the "business reform and increase" affects the function of tax inspection. As well as all aspects of the work flow of various links. The in-depth promotion of the "camp reform and increase" has brought many levels of impact to the audit. In the short term, the audit should quickly adapt to the new changes and new requirements brought about by the "camp reform and increase". Accelerate the completion of self-adjustment and optimization, improve the ability to enforce the law, and ensure the effective implementation of the policy. In the long run, the core of tax inspection to meet the challenge of "reform and increase" is to reform the administrative organization. To improve organizational performance, the key to achieve this goal is to implement the joint inspection reform, strengthen the construction of systems and mechanisms, implement business reengineering and process reengineering, strengthen coordination among various links, and optimize the efficiency of resource allocation. Strengthen the law enforcement ability of audit from the endogenous aspect, improve the organizational performance of the audit by implementing the joint inspection reform, achieve the fundamental purpose of improving the efficiency and quality of the audit. The implementation of the joint inspection reform should follow the overall plan and coordinate with each other. The principle of overall optimization and information sharing, planning and implementation of three aspects of the work: first, from the basic system, fundamentally eliminate the audit of the "camp reform and increase" the existing work needs; second, from the perspective of improving the overall effectiveness of audit, Strengthen top-level design, system planning, business reengineering and process reengineering, promote the specialization and informatization of audit organizations; third, improve the ability of auditing information application, This paper analyzes the impact of "business reform and increase" on the economic and tax work in Qingdao and the challenges to the tax inspection work, so as to improve the basic system of audit. This paper puts forward a plan for the linkage of tax inspection in the aspects of promoting business reorganization and organization information transformation, strengthening the application of data analysis and so on, and puts forward a more operable scheme for solving the impending practical problems combined with the actual situation of national tax inspection.
【學(xué)位授予單位】：中國(guó)海洋大學(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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