本文選題：泉州地稅 + 稽查管理��； 參考：《華僑大學(xué)》2016年碩士論文

【摘要】：“征”和“管”是現(xiàn)代稅收征管最關(guān)鍵的兩個環(huán)節(jié),“管”是手段,“征”是目的。從國家的角度來講,稅務(wù)稽查就是最后的“管理”手段,目的是促進國家稅收應(yīng)“征”盡“征”;從納稅人的角度來說,稅務(wù)稽查是稅務(wù)機關(guān)運用查懲的管理手段,目的是促進納稅人提高納稅遵從意識。稅務(wù)稽查管理工作的質(zhì)量,是由一個個基層稅務(wù)稽查局的稽查管理質(zhì)量累積形成的,因此其質(zhì)量的高低,完全取決于基層稅務(wù)稽查管理工作的質(zhì)量和成效。隨著全球經(jīng)濟日趨一體化,我國稅收管理理念的發(fā)展也一步步趨向現(xiàn)代化,泉州市地稅稽查管理舊有的管理制度與當(dāng)前經(jīng)濟格局越來越顯得格格不入。因此,探討如何完善泉州市的地方稅務(wù)稽查管理工作,顯得十分必要。本文由稅務(wù)稽查管理的概念引入泉州市地稅稽查管理的研究和探討,分析其管理存在的問題及成因。并列舉各國及國內(nèi)其他地區(qū)稅務(wù)稽查管理工作先進經(jīng)驗作為參考,提出泉州市地稅稽查管理存在問題的對策建議。通過研究,可以發(fā)現(xiàn)泉州市地稅稽查管理在取得成績的同時,也存在著一些問題,如稽查質(zhì)量不高、稽查以查促管的職能發(fā)揮不夠、稽查執(zhí)法缺乏剛性、稽查處罰力度欠缺等。這些問題存在的主要原因有稽查工作考核指標(biāo)設(shè)置不合理、稽查管理體制方面的原因、稽查信息化程度不高、稽查干部隊伍不適應(yīng)現(xiàn)代化稽查管理。世界各國及國內(nèi)其他地區(qū)在稅務(wù)稽查管理方面的先進經(jīng)驗作為參照,泉州市的地稅稽查管理可以從以下六個方面進行改進:一是構(gòu)建科學(xué)的稅務(wù)稽查目標(biāo);二是整合國地稅稽查機構(gòu);三是轉(zhuǎn)變稅務(wù)稽查職能;四是組建強力的稅務(wù)稽查隊伍;五是建立現(xiàn)代化的稽查數(shù)據(jù)平臺;六是營造稅務(wù)稽查外部配套法治環(huán)境。
[Abstract]:"Collection" and "administration" are the two most crucial links in modern tax collection and management, and "management" is the means and the "levy" is the end.From the point of view of the state, tax inspection is the last "management" means, with the aim of promoting the state to "levy" the tax revenue to the best of its ability; from the taxpayer's point of view, tax inspection is the administrative means by which the tax authorities apply investigation and punishment.The aim is to promote taxpayers' awareness of tax compliance.The quality of tax inspection management is formed by the accumulated quality of the tax inspection bureau at the grass-roots level, so its quality depends entirely on the quality and effectiveness of the tax inspection management work at the grass-roots level.With the globalization of the global economy, the development of the concept of tax management in our country is also moving towards modernization step by step. The old management system of local tax inspection and management in Quanzhou is becoming more and more incompatible with the current economic pattern.Therefore, it is necessary to discuss how to improve the management of local tax inspection in Quanzhou City.In this paper, the concept of tax inspection management is introduced into the study and discussion of local tax inspection management in Quanzhou City, and the problems and causes of its management are analyzed.The advanced experiences of tax inspection and management in various countries and other regions of China are cited as reference, and the countermeasures and suggestions for the problems in the management of local tax inspection in Quanzhou are put forward.Through the research, it can be found that there are some problems in the management of local tax inspection in Quanzhou, such as the quality of inspection is not high, the function of inspection is not enough, the enforcement of law is lack of rigidity, and the intensity of inspection and punishment is not enough.The main reasons for these problems are the unreasonable setting of check index, the reason of checking management system, the low level of information of audit, and the inadaptability of the contingent of inspection cadres to modern audit management.As a reference to the advanced experience in tax inspection and management of countries and other regions in the world, the local tax inspection management in Quanzhou can be improved from the following six aspects: first, the construction of scientific tax inspection objectives;The second is to integrate the national local tax inspection organization; the third is to change the tax audit function; the fourth is to set up a strong tax inspection team; the fifth is to establish a modern audit data platform; and the sixth is to create an external matching legal environment for tax audit.
【學(xué)位授予單位】：華僑大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F812.42

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本文編號：1758757