本文選題：稅務稽查 + 改革　； 參考：《華中師范大學》2014年碩士論文

【摘要】：稅務稽查是稅收征管工作的重要組成部分,隨著經(jīng)濟社會的發(fā)展,傳統(tǒng)征管方式的改變,征管重心由征收管理型向監(jiān)控管理服務型轉(zhuǎn)移,稅務稽查工作環(huán)境已發(fā)生深刻變化,對稅務稽查工作提出了“融入征管大格局”的新要求。在信息化高速發(fā)展,多元化經(jīng)濟并存的大環(huán)境下,現(xiàn)代稅務稽查也將面臨新的變革。自1997年國家稅務總局稽查局正式組建以來,現(xiàn)行稅務稽查管理體制,通過十多年的改進與完善,其綜合效能達到相當高度,并取得顯著工作成績。近年來,稅務部門不斷更新稅務稽查理念,探索創(chuàng)新稅務稽查工作機制,充分發(fā)揮稅務稽查職能作用,稅務稽查工作水平有了進一步提升。隨著經(jīng)濟社會的快速發(fā)展,從稽查工作的現(xiàn)實及發(fā)展考量,現(xiàn)行稅務稽查管理體制要達到查處與打擊涉稅違法行為的更高目標,難度很大。稅務稽查如何突破發(fā)展瓶頸,適應現(xiàn)代經(jīng)濟稅源結(jié)構(gòu)變化,成為擺在我們面前一項刻不容緩的重大課題。 為適應快速發(fā)展的社會經(jīng)濟形勢和稅收征管信息化的發(fā)展趨勢,深化稅收征管改革,2011年7月,武漢市地稅局開展了稅務稽查改革,推行一級稽查。實踐證明,實行一級稽查,助推了武漢地稅事業(yè)快速發(fā)展。我們在肯定改革先進性的同時,必須要看到還存在一些仍待改進的地方。本文從武漢市地稅局的一級稽查體制運行現(xiàn)狀入手,分析現(xiàn)行體制制約稽查質(zhì)效提高的諸多因素,針對存在的問題,力圖提出合理化建議和行之有效的解決辦法。 全文共分為五個部分。第一部分是緒論,主要論述研究的背景、意義及目的、國內(nèi)外研究現(xiàn)狀、研究內(nèi)容與方法、研究思路,本文的特色與可能創(chuàng)新之處等內(nèi)容。第二部分對稅務稽查的相關理論進行了概述和歸納,闡述了稅務稽查的內(nèi)涵、原則與職能；稅務稽查管理的內(nèi)涵；稅務稽查改革的理論基礎。第三部分主要闡述武漢市地稅稽查局總體概況及實行一級稽查體制改革的實踐,從一級稽查體制概述、職能定位、改革運行成效、優(yōu)勢及存在問題進行了分析。第四部分總結(jié)國內(nèi)外稅務稽查管理的主要特點,通過其先進經(jīng)驗提練出可為武漢市地稅稽查改革可供借鑒的先進理念與經(jīng)驗。第五部分對武漢市地稅局稅務稽查改革的方向、路徑進行了梳理并為推進武漢地稅稅務稽查的改革提出相應的可操作性對策建議。
[Abstract]:Tax inspection is an important part of tax collection and management work. With the development of economy and society and the change of traditional collection and management mode, the focus of tax collection and management has shifted from collection and management type to monitoring management service type, and the working environment of tax inspection has undergone profound changes. This paper puts forward the new requirement of integrating the tax inspection work into the great pattern of tax collection and management. With the rapid development of information technology and the coexistence of diversified economy, modern tax inspection will also face new changes. Since the establishment of the inspection bureau of the State Administration of Taxation in 1997, the current management system of tax inspection has been improved and perfected for more than ten years, and its comprehensive efficiency has reached a fairly high level, and it has made remarkable achievements. In recent years, tax departments constantly update the concept of tax audit, explore and innovate the mechanism of tax audit, give full play to the role of tax audit, and the level of tax audit has been further improved. With the rapid development of economy and society, considering the reality and development of the inspection work, it is very difficult for the current tax inspection management system to achieve the higher goal of investigating and cracking down on tax-related illegal activities. How to break through the bottleneck of development and adapt to the structural changes of modern economic tax sources has become an urgent and important issue before us. In order to adapt to the rapid development of social economic situation and the development trend of tax collection and management information and deepen the reform of tax collection and management, in July 2011, Wuhan Local Taxation Bureau carried out the tax inspection reform and implemented the first class audit. Practice has proved that the implementation of the first-level audit, promoting the rapid development of Wuhan land tax cause. While affirming the advanced nature of the reform, we must see that there are still some areas to be improved. Starting with the current situation of the first-level inspection system of Wuhan Local Taxation Bureau, this paper analyzes the factors that restrict the improvement of the quality and effectiveness of audit, and tries to put forward some reasonable suggestions and effective solutions to the existing problems. The full text is divided into five parts. The first part is the introduction, which mainly discusses the background, significance and purpose of the research, the current research situation at home and abroad, the research contents and methods, the research ideas, the characteristics and possible innovations of this paper, and so on. The second part summarizes the relevant theories of tax audit, expounds the connotation, principle and function of tax audit, the connotation of tax audit management and the theoretical basis of tax audit reform. The third part mainly expounds the general situation of Wuhan Local tax Inspection Bureau and the practice of carrying out the first class audit system reform. It analyzes the overview of the first level inspection system, the function orientation, the effect of the reform operation, the advantages and the existing problems. The fourth part summarizes the main characteristics of tax inspection management at home and abroad, and puts forward the advanced ideas and experiences that can be used for reference in Wuhan's local tax audit reform through its advanced experience. The fifth part combs the direction and path of the tax inspection reform of Wuhan Local Taxation Bureau and puts forward corresponding operable countermeasures and suggestions for promoting the reform of Wuhan Local tax Inspection.
【學位授予單位】：華中師范大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

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本文編號：2057170