本文選題：稅收風(fēng)險(xiǎn)管理 + 稅源專(zhuān)業(yè)化管理�。� 參考：《哈爾濱工業(yè)大學(xué)》2015年碩士論文

【摘要】：納稅評(píng)估可追溯到國(guó)外的稅務(wù)審計(jì)制度,而我國(guó)對(duì)納稅評(píng)估首次通過(guò)文件做出相應(yīng)規(guī)定則是在2005年(《納稅評(píng)估管理辦法(試行)》以下簡(jiǎn)稱(chēng)《辦法》)。2009年,總局為了加強(qiáng)風(fēng)險(xiǎn)管理,正式?jīng)Q定實(shí)施稅源專(zhuān)業(yè)化管理,并從2010年開(kāi)始選取個(gè)別省市作為試點(diǎn)予以實(shí)施。通過(guò)總局專(zhuān)業(yè)化試點(diǎn)的基本綱要可知,在稅源專(zhuān)業(yè)化管理過(guò)程當(dāng)中,最關(guān)鍵的環(huán)節(jié)就是納稅評(píng)估,通過(guò)納稅評(píng)估能夠從真實(shí)性以及合法性等方面對(duì)納稅申報(bào)做出準(zhǔn)確的核查。然而就現(xiàn)階段而言,納稅評(píng)估在實(shí)際的執(zhí)行當(dāng)中還遠(yuǎn)遠(yuǎn)沒(méi)有達(dá)到理想效果,起到應(yīng)有的作用。本文在全國(guó)稅務(wù)系統(tǒng)稅源專(zhuān)業(yè)化管理改革的大背景下,通過(guò)對(duì)稅收遵從、稅收風(fēng)險(xiǎn)管理等納稅評(píng)估基本理論和稅源專(zhuān)業(yè)化管理模式的研究,重新界定了稅源專(zhuān)業(yè)化管理模式下納稅評(píng)估的內(nèi)涵和定位。然后,以林口縣國(guó)稅局為例,分析研究了林口縣國(guó)家稅務(wù)局納稅評(píng)估的發(fā)展階段和新模式下納稅評(píng)估工作的現(xiàn)狀,并對(duì)稅源專(zhuān)業(yè)化管理模式下納稅評(píng)估工作中存在的問(wèn)題及原因進(jìn)行了分析。接著,提出了完善新模式下林口縣國(guó)稅局納稅評(píng)估的對(duì)策建議,如應(yīng)對(duì)納稅評(píng)估進(jìn)行準(zhǔn)確定位、強(qiáng)化信息管稅、科學(xué)建立評(píng)估模型、夯實(shí)納稅評(píng)估基礎(chǔ)、規(guī)范納稅評(píng)估程序、實(shí)施分級(jí)分類(lèi)評(píng)估、加強(qiáng)評(píng)估工作績(jī)效考核。最后,對(duì)林口縣煤炭行業(yè)評(píng)估案例進(jìn)行理論分析,具體闡述了納稅評(píng)估方法體系在煤炭行業(yè)中的實(shí)際應(yīng)用。總之,論文中以林口縣國(guó)稅局為例,研究了稅源專(zhuān)業(yè)化管理模式下納稅評(píng)估工作中存在的問(wèn)題并提出了完善的措施,為其他區(qū)縣局提供借鑒,有利于納稅評(píng)估在實(shí)際工作中發(fā)揮更大作用,提高稅務(wù)機(jī)關(guān)管理和服務(wù)水平。
[Abstract]:Tax assessment can be traced back to the tax audit system abroad, and the corresponding regulations on tax assessment documents were made for the first time in our country in 2005 (Administration of tax Assessment (trial) > hereinafter referred to as "measures"). In 2009, in order to strengthen risk management, the General Administration of Taxation, A formal decision to implement specialized management of tax sources, and from 2010 to select individual provinces and cities as a pilot implementation. Through the basic outline of the specialization experiment of the General Administration, we can know that in the process of the specialized management of tax sources, the most crucial link is the tax assessment, through which the tax returns can be verified accurately from the aspects of authenticity and legitimacy. However, at this stage, the tax assessment is far from achieving the desired effect and plays its due role in the actual implementation. Under the background of the reform of the specialized management of tax sources in the national tax system, this paper studies the basic theories of tax assessment, such as tax compliance, tax risk management, and the mode of specialized management of tax sources. This paper redefines the connotation and orientation of tax assessment under the mode of tax source specialization management. Then, taking the State Taxation Bureau of Linkou County as an example, this paper analyzes and studies the development stage of tax assessment of the State Taxation Bureau of Linkou County and the current situation of tax assessment work under the new model. The problems and reasons in tax assessment under the mode of tax source specialization management are analyzed. Then, the paper puts forward the countermeasures and suggestions to improve the tax assessment of the State tax Bureau of Linkou County under the new model, such as the accurate orientation of tax assessment, the strengthening of information management and taxation, the establishment of scientific assessment model, the consolidation of the basis of tax assessment, and the standardization of tax assessment procedures. Implement classification evaluation and strengthen performance appraisal. Finally, the case of coal industry evaluation in Linkou County is theoretically analyzed, and the practical application of tax assessment method system in coal industry is expounded in detail. In a word, taking the State tax Bureau of Linkou County as an example, the paper studies the problems existing in tax assessment under the mode of specialized management of tax sources and puts forward some perfect measures to provide reference for other district and county bureaus. It is beneficial for tax assessment to play a greater role in practical work and to improve the management and service level of tax authorities.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類(lèi)號(hào)】：F812.42

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 唐宛華;國(guó)家和人民的利益高于一切──北京西城國(guó)稅局組織稅收紀(jì)實(shí)[J];w攣胖蕓，

本文編號(hào)：1964750