本文選題：案頭分析 + 稅務(wù)稽查�。� 參考：《國(guó)際稅收》2017年07期

【摘要】：當(dāng)前,面對(duì)納稅人日益呈現(xiàn)集團(tuán)化、規(guī)�；托畔⒒a(chǎn)經(jīng)營(yíng)的特點(diǎn),稅務(wù)稽查部門如何有針對(duì)性地打擊稅收違法犯罪行為,成為稅務(wù)機(jī)關(guān)亟待解決的課題。開展稅務(wù)稽查案頭分析不僅是國(guó)家稅務(wù)總局稽查現(xiàn)代化規(guī)劃中的重要內(nèi)容,更是實(shí)現(xiàn)精準(zhǔn)稽查的必由之路。本文以稅收風(fēng)險(xiǎn)管理和大數(shù)據(jù)理論支撐下的稅務(wù)稽查案頭分析為著力點(diǎn),介紹了相關(guān)理論,并通過(guò)分析當(dāng)前稅務(wù)稽查案頭分析工作存在的問(wèn)題,借鑒國(guó)外實(shí)踐經(jīng)驗(yàn),提出了科學(xué)開展稅務(wù)稽查案頭分析的實(shí)踐建議。
[Abstract]:At present, in the face of the taxpayers' characteristics of collectivization, scale and information production and management, how to crack down on the illegal and criminal behavior of tax revenue in the tax inspection department has become an urgent task to be solved urgently. Carrying out tax audit desk analysis is not only an important part of the modernization plan of the State Administration of Taxation, but also the only way to achieve precision audit. Based on tax risk management and tax audit desk analysis supported by big data theory, this paper introduces the relevant theories, analyzes the problems existing in the current tax audit desk analysis, and draws lessons from foreign practical experience. The paper puts forward some practical suggestions for carrying out scientific analysis of tax audit desk.
【作者單位】： 南京市地方稅務(wù)局稽查局;
【分類號(hào)】：F812.42

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