發(fā)布時(shí)間：2018-05-04 21:35

  本文選題：稅收 + 內(nèi)部控制�。� 參考：《重慶理工大學(xué)》2017年碩士論文

【摘要】：隨著我國經(jīng)濟(jì)社會(huì)的高速發(fā)展,各種新的經(jīng)濟(jì)形態(tài)的不斷涌現(xiàn),稅收管理工作面臨了所未有的挑戰(zhàn)。主要表現(xiàn)在,各類行政訴訟、行政復(fù)議案件不斷增多。同時(shí),審計(jì)也暴露出稅收機(jī)關(guān)在稅收?qǐng)?zhí)法權(quán)力運(yùn)行、內(nèi)部管理中的諸多瓶頸。依法治國方針的逐步深入,使得我國稅收法制環(huán)境日臻成熟,“以稅收管理為核心,以權(quán)力監(jiān)督為導(dǎo)向”的稅收工作理念已深入人心。隨著社會(huì)的發(fā)展,越來越多的學(xué)者認(rèn)識(shí)到建立完善的稅務(wù)機(jī)關(guān)內(nèi)部控制制度,是規(guī)范稅收?qǐng)?zhí)法權(quán)和行政管理權(quán)的關(guān)鍵,是有效規(guī)避目前稅務(wù)機(jī)關(guān)諸多問題的必要手段。《中華人民共和國稅收征收管理法》第十條明確規(guī)定:“各級(jí)稅務(wù)機(jī)關(guān)應(yīng)當(dāng)建立、健全內(nèi)部制約和監(jiān)督管理制度”,國家稅務(wù)總局也明確提出要加強(qiáng)稅收?qǐng)?zhí)法內(nèi)部控制機(jī)制建設(shè)的要求。那么,如何做好稅務(wù)機(jī)關(guān)內(nèi)部控制,正確行使稅收?qǐng)?zhí)法權(quán)和行政管理權(quán),則是我國稅收工作當(dāng)前所要解決的關(guān)鍵問題,也是加強(qiáng)稅收管理避免稅收?qǐng)?zhí)法防線的重要一環(huán)。本文以A縣地稅局為樣本,以該地稅局的內(nèi)部控制的具體實(shí)踐為研究對(duì)象,共包括五個(gè)部分,第一部分:緒論,主要介紹本文的研究背景及研究意義,并在對(duì)比分析中外稅務(wù)管理內(nèi)部控制的前提下,闡述本文的研究視角、技術(shù)方法、研究框架以及創(chuàng)新之處等。第二部分:理論基礎(chǔ),這里主要涉及內(nèi)部控制基本理論及基層稅務(wù)機(jī)關(guān)內(nèi)部控制的目標(biāo)和內(nèi)容等,是A縣地稅局內(nèi)部控制實(shí)踐的理論基礎(chǔ)。第三部分:以內(nèi)部控制的理論為基礎(chǔ),采用調(diào)查問卷等形式,系統(tǒng)研究了A縣地稅局內(nèi)部控制存在的問題;第四部分:結(jié)合稅務(wù)機(jī)關(guān)內(nèi)部控制建設(shè)的實(shí)際情況,分析A縣地稅局內(nèi)控機(jī)制建設(shè)存在問題的原因。第五部分,在前文分析的基礎(chǔ)上,結(jié)合筆者工作實(shí)踐,提出A縣地稅部門執(zhí)法內(nèi)控機(jī)制建設(shè)的對(duì)策建議。
[Abstract]:With the rapid development of our country's economy and society and the emergence of various new economic forms, tax administration is faced with unprecedented challenges. The main performance is, all kinds of administrative litigation, administrative review cases continue to increase. At the same time, audit also exposed many bottlenecks in tax enforcement power and internal management. With the gradual deepening of the principle of governing the country according to law, the legal environment of taxation in our country is maturing day by day. The idea of "taking tax management as the core and taking the supervision of power as the guide" has been deeply rooted in the hearts of the people. With the development of society, more and more scholars realize that establishing perfect internal control system of tax authorities is the key to standardize the power of tax enforcement and administration. Article 10 of the Law on tax Collection and Administration of the people's Republic of China clearly states that "tax authorities at all levels shall establish and improve internal restraint and supervision and management systems." The State Administration of Taxation has also made it clear that it is necessary to strengthen the construction of internal control mechanisms for tax enforcement. Therefore, how to do well the internal control of tax authorities and how to correctly exercise the power of tax enforcement and administration are the key problems to be solved in our tax work at present, and also an important part of strengthening tax administration to avoid the tax enforcement line of defense. This article takes the A county local tax bureau as the sample, takes the concrete practice of the local tax bureau as the research object, altogether includes five parts, the first part: the introduction, mainly introduces the research background and the research significance of this paper, On the premise of comparative analysis of internal control of Chinese and foreign tax administration, this paper expounds the research perspective, technical methods, research framework and innovation. The second part is the theoretical basis, which mainly involves the basic theory of internal control and the objectives and contents of the internal control of the grass-roots tax authorities, which is the theoretical basis of the practice of the internal control of the A County Local tax Bureau. The third part: based on the theory of internal control, using questionnaires and other forms, the paper systematically studies the problems existing in the internal control of the Bureau of Local Taxation of A County; part IV: combining the actual situation of the construction of internal control of tax authorities, This paper analyzes the reasons for the problems existing in the construction of internal control mechanism of A County Local Taxation Bureau. The fifth part, on the basis of the previous analysis, combined with the author's work practice, puts forward the countermeasures and suggestions on the construction of the law enforcement internal control mechanism of the local tax department in A county.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42

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