本文選題：納稅檢查 + 白酒公司�。� 參考：《遼寧大學(xué)》2014年碩士論文

【摘要】：在當(dāng)前“征、管、查”三分離的模式下，納稅檢查是稅收征收管理重要的一道關(guān)，承擔(dān)著堵塞稅收征管漏洞、打擊涉稅違法行為、整頓和規(guī)范稅收秩序的重任。與西方發(fā)達(dá)國家相比，我國稅務(wù)檢查體系的獨(dú)立運(yùn)作歷時(shí)較短，在實(shí)際操作中存在許多不足。要彌補(bǔ)這些不足，更好地發(fā)揮稅務(wù)檢查的職能作用，還有賴于納稅檢查管理體制的改革和完善。因此，，本文將納稅檢查管理體制作為研究對象，借助納稅檢查案例的分析，通過對國我國稅務(wù)檢查管理現(xiàn)狀的比較分析找出今后優(yōu)化我國納稅檢查管理體制的途徑。 本文的寫作思路是將全文分四個部分進(jìn)行闡述，第一部分是緒論，這部分內(nèi)容結(jié)合近年來我國稅收征管及納稅檢查的基本情況，主要介紹本篇論文的寫作背景，提出了此論文研究的現(xiàn)實(shí)意義，以及本論文的寫作思路、論文框架和研究特色；第二部分是對本論文納稅檢查對象山東GBC白酒有限公司基本情況的介紹，主要包括山東GBC白酒有限公司簡單介紹、其經(jīng)營管理的基本情況以及其主要的目標(biāo)人群等；第三部分開始講的是納稅檢查的典型案例，本文選取了對山東GBC白酒公司的納稅檢查案例，通過對該白酒公司財(cái)務(wù)資料的分析和實(shí)地檢查，發(fā)現(xiàn)該白酒有限公司違法事實(shí)主要有：隱瞞銷售收入、開具虛假發(fā)，票虛列成本、利用關(guān)聯(lián)企業(yè)轉(zhuǎn)移收入，違規(guī)抵扣費(fèi)用、非正常損失未沖減進(jìn)項(xiàng)稅等。隨后介紹了稅務(wù)機(jī)關(guān)對該白酒企業(yè)的違法行為的處理結(jié)果及其依據(jù)。最后，介紹了在檢查中遇到的問題和困難，主要包括，龐大的數(shù)據(jù)資料核實(shí)電子數(shù)據(jù)資料的真實(shí)性有困難、缺乏對企業(yè)會計(jì)軟件報(bào)備關(guān)聯(lián)關(guān)系的認(rèn)定、區(qū)分有貨還是無貨虛開難度較大等問題；第四部分首先面提出如何對白酒企業(yè)進(jìn)行全面的納稅檢查，主要應(yīng)從收入和成本費(fèi)用兩個大的方面進(jìn)行納稅檢查；然后針對在對山東GBC白酒企業(yè)納稅檢查中遇到的問題提出的關(guān)于完善納稅檢查的建議包括：日常稅收征管及檢查要及時(shí)到位、保證稅款足額入庫的及時(shí)性、加強(qiáng)管理，督促企業(yè)依法報(bào)備會計(jì)軟件、納稅檢查中充分運(yùn)用現(xiàn)代信息技術(shù)建議、加強(qiáng)對關(guān)聯(lián)企業(yè)的監(jiān)控管理、完善相關(guān)法律，打擊發(fā)票造假行為等。
[Abstract]:In the current mode of separation of tax collection, management and inspection, tax inspection is an important part of tax collection and management, which bears the heavy responsibility of plugging loopholes in tax collection and management, cracking down on tax-related illegal acts, and rectifying and standardizing tax order. Compared with the western developed countries, the independent operation of China's tax inspection system has a short period of time, and there are many shortcomings in the actual operation. In order to make up for these deficiencies and bring the function of tax inspection into full play, it also depends on the reform and perfection of tax inspection management system. Therefore, this paper takes the tax inspection management system as the research object, with the help of tax inspection case analysis, through the comparative analysis of China's tax inspection management status quo to find out the way to optimize our tax inspection management system in the future. This article is composed of four parts: the first part is the introduction. This part mainly introduces the background of this paper, combined with the basic situation of tax collection and inspection in recent years. Put forward the practical significance of this paper research, as well as the writing ideas of this paper, the paper framework and research characteristics. The second part is the introduction of the basic situation of Shandong GBC Liquor Co., Ltd., the object of tax inspection in this paper. Mainly includes Shandong GBC Liquor Co., Ltd. Brief introduction, its management of the basic situation and its main target population; the third part of the introduction is a typical case of tax inspection, This article selects the tax inspection case of Shandong GBC Liquor Company, through the analysis of the financial information and field inspection of the Liquor Company, finds that the main illegal facts of the Liquor Co., Ltd are: concealing the sales income, issuing false hair, Ticket false list cost, use affiliated enterprise transfer income, offending charge, abnormal loss without deducting income tax, etc. Then it introduces the treatment result and basis of the illegal behavior of the liquor enterprise by the tax authorities. Finally, the problems and difficulties encountered in the inspection are introduced, including the difficulties in verifying the authenticity of electronic data with huge data and data, and the lack of identification of the relationship between the reporting and reporting of enterprise accounting software. The fourth part proposes how to carry on the comprehensive tax inspection to the liquor enterprise mainly from the income and the cost expense two big aspects to carry on the tax payment inspection; the fourth part proposes how to carry on the comprehensive tax inspection to the liquor enterprise mainly from the income and the cost expense two aspects to carry on the tax inspection; Then, in view of the problems encountered in the tax inspection of Shandong GBC liquor enterprises, the suggestions to improve the tax inspection include: the daily tax collection and inspection should be in place in time, the timeliness of the full tax collection should be guaranteed, and the management should be strengthened. It urges enterprises to report accounting software according to law, make full use of modern information technology suggestions in tax inspection, strengthen the supervision and management of affiliated enterprises, perfect relevant laws, and crack down on invoice fraud and so on.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F426.82

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