發(fā)布時間：2018-05-27 15:35

  本文選題：稅收征管 + 納稅評估　； 參考：《湖北大學(xué)》2014年碩士論文

【摘要】：稅收是國家財政最主要來源,加強稅收征管,減少偷稅漏稅是稅務(wù)部門的重要職責,而稅收征管的核心就是納稅評估。在納稅評估中,評估人員會選擇和采用一些指標,這些指標可以反映納稅人、扣繳義務(wù)人在一定時期和條件下履行稅收法律義務(wù)程度、規(guī)模、結(jié)構(gòu)、比例等一系列可供評估人員分析的數(shù)據(jù),這些指標相互聯(lián)系,共同構(gòu)成了納稅評估的指標體系。沒有一套科學(xué)完整的納稅評估指標體系,就很難開展納稅評估工作,也不可能客觀、真實、準確的將稅收征管工作的全貌呈現(xiàn)出來。因此,建立一套完善的納稅評估指標體系以及在信息化環(huán)境下指標體系計算的自動化實現(xiàn)就顯得尤為重要。 本文首先介紹了納稅評估的相關(guān)理論,對納稅評估的評估分析方法做了比較并借鑒了國外發(fā)達國家先進的納稅評估經(jīng)驗,發(fā)現(xiàn)指標分析法更適合現(xiàn)在復(fù)雜、多元化的經(jīng)濟形勢和稅收環(huán)境,進而對指標分析法的核心內(nèi)容指標體系進行了研究。根據(jù)納稅評估指標體系的構(gòu)建原則,設(shè)計了一套基于數(shù)據(jù)表驅(qū)動的納稅評估指標體系,指標體系的計算通過計算機自動實現(xiàn)。這套指標體系的創(chuàng)新之處在于使用者可以根據(jù)需要直接通過前臺增加或者修改指標,而不必去修改程序,通過數(shù)據(jù)驅(qū)動而非硬編碼的方式,保證了指標體系的高可維護性和可擴展性。 貴州省地方稅務(wù)局根據(jù)總局文件精神,創(chuàng)新性的提出了稅源專業(yè)化管理這一新的模式,稅源專業(yè)化管理以信息采集為基礎(chǔ)、以數(shù)據(jù)利用和挖掘為核心,將信息采集、監(jiān)控分析、納稅評估、核實處理等稅源管理職責分解到各層級,細化工作分工,優(yōu)化業(yè)務(wù)流程,形成各層級稅源管理工作的一體化運作。稅源專業(yè)化管理是適應(yīng)經(jīng)濟稅源復(fù)雜變化、提高稅源控管能力的有效途徑,也是提高稅收管理科學(xué)化、精細化水平的必然要求。稅源專業(yè)化本質(zhì)上是在建立完善的指標體系后,通過指標體系對各類涉稅信息的深度利用、分析與挖掘,沒有完善的納稅評估指標體系,稅源專業(yè)化的工作很難得到開展。
[Abstract]:Tax is the main source of national finance. It is the important duty of tax department to strengthen tax collection and management and reduce tax evasion. The core of tax collection and management is tax assessment. In tax assessment, the assessors will select and adopt some indicators which can reflect the degree, scale and structure of tax obligations of taxpayers and withholding agents in certain periods and under certain conditions. Proportion is a series of data which can be analyzed by evaluators. These indexes are related to each other and form the index system of tax assessment. Without a set of scientific and complete tax assessment index system, it is very difficult to carry out tax assessment work, and it is impossible to objectively, truthfully and accurately present the whole picture of tax collection and management work. Therefore, it is very important to establish a perfect tax assessment index system and automate the calculation of the index system in the information environment. This paper first introduces the relevant theories of tax assessment, compares the assessment and analysis methods of tax assessment and draws lessons from the advanced tax assessment experience of developed countries, and finds that the index analysis method is more suitable for the present complex. Diversification of economic situation and tax environment, and then the index analysis of the core content of the index system. According to the construction principle of tax assessment index system, a set of tax assessment index system driven by data table is designed. The calculation of index system is realized automatically by computer. The innovation of this indicator system is that users can add or modify indicators directly through the foreground, as needed, without having to modify the program through data-driven rather than hard-coded methods. It ensures the high maintainability and expansibility of the index system. According to the spirit of the General Administration document, Guizhou Local Taxation Bureau creatively put forward the new mode of specialized management of tax sources. The specialized management of tax sources is based on the collection of information, the core of which is the utilization and mining of data, the collection of information and the monitoring and analysis of the information. The duty of tax source management, such as tax assessment and verification, is decomposed to each level, the division of work is refined, the business process is optimized, and the integrated operation of tax source management at all levels is formed. The specialized management of tax sources is an effective way to adapt to the complex changes of economic tax sources and to improve the ability of controlling and managing tax sources. It is also an inevitable requirement to improve the scientific and fine level of tax management. In essence, the specialization of tax sources is, after the establishment of a perfect index system, the deep utilization, analysis and excavation of all kinds of tax-related information through the index system, without a perfect index system of tax assessment, the work of specialization of tax sources is very difficult to carry out.
【學(xué)位授予單位】：湖北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

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本文編號：1942725