本文選題：納稅評估 + 小微企業(yè)�。� 參考：《福建農林大學》2014年碩士論文

【摘要】：小微企業(yè)作為社會經濟增長的重要促進力量,是國家財稅政策大力扶植的對象。然而,稅務機關在對三明市小微企業(yè)的納稅評估中發(fā)現(xiàn),部分小微企業(yè)通過虛構交易、虛開稅務專用發(fā)票繼而偷逃稅款等方式進行虛假融資,一方面造成稅款大量流失,另一方面形成了小微企業(yè)“難融資→虛假融資→融資難”的惡性循環(huán)。為了解決這兩方面的問題,必須充分發(fā)揮納稅評估在規(guī)范三明市小微企業(yè)融資行為中的作用。 本文正是在此背景環(huán)境下,嘗試運用融資結構理論、納稅評估理論和風險管理理論,利用歸納分析法及案例分析等研究方法,分析納稅評估在規(guī)范小微企業(yè)融資行為中的應用機理,結合具體案例研究歸納納稅評估在規(guī)范三明市小微企業(yè)融資行為中的具體應用和存在問題,認為是由于三明市小微企業(yè)財稅政策落實不到位、納稅評估制度不健全、小微企業(yè)涉稅信息不對稱、第三方信息共享不足,納稅評估風險控制機制不夠完善,納稅評估整體水平不高等因素導致了稅務機關對小微企業(yè)虛假融資防范不力、管控不足。 本文通過理論與實證兩方面的分析認為,必須強化納稅評估,從源頭上切斷小微企業(yè)利用稅務發(fā)票進行虛假融資的可能,從制度和政策上引導企業(yè)通過正規(guī)渠道獲取融資資金,規(guī)范小微企業(yè)融資行為。據(jù)此,本文從五個方面提出加強納稅評估,規(guī)范三明市小微企業(yè)融資行為的對策建議：(1)落實三明市小微企業(yè)財稅政策,夯實納稅評估工作基礎。(2)健全三明市小微企業(yè)納稅評估制度,構建小微企業(yè)納稅服務體系。(3)搭建三明市小微企業(yè)第三方信息共享平臺,提高納稅評估質效。(4)完善三明市小微企業(yè)風險防控和評價機制,加強管征力度。(5)培養(yǎng)專業(yè)化評估人才,增強三明市小微企業(yè)納稅評估實務能力。
[Abstract]:As an important promoting force of social economic growth, small and micro enterprises are the object of national fiscal and taxation policy. However, in the tax assessment of small and micro enterprises in Sanming City, the tax authorities found that some small and micro enterprises made false financing through fictitious transactions, falsified tax invoices and then evaded taxes. On the one hand, they caused a large loss of taxes. On the other hand, it forms a vicious circle of small and micro-enterprises "difficult to raise funds and false financing." In order to solve these two problems, we must give full play to the role of tax assessment in regulating the financing behavior of small and micro enterprises in Sanming City. In this context, this paper tries to use the financing structure theory, tax assessment theory and risk management theory, using inductive analysis and case analysis, and so on. This paper analyzes the application mechanism of tax assessment in regulating the financing behavior of small and micro enterprises, and sums up the concrete application and existing problems of tax assessment in regulating the financing behavior of small and micro enterprises in Sanming City. It is considered that the financial and taxation policies of small and micro enterprises in Sanming City are not in place, the tax assessment system is not perfect, the tax information of small and micro enterprises is not symmetrical, the third party information sharing is insufficient, and the risk control mechanism of tax assessment is not perfect. Some factors, such as low level of tax assessment, lead to inadequate prevention and control of false financing of small and micro enterprises by tax authorities. Based on the theoretical and empirical analysis, this paper holds that it is necessary to strengthen tax assessment, cut off the possibility of small and micro enterprises using tax invoices for false financing, and guide enterprises to obtain financing funds through formal channels from the system and policy. Regulate the financing behavior of small and micro enterprises. On the basis of this, this paper puts forward the countermeasures and suggestions of strengthening tax assessment and standardizing the financing behavior of small and micro enterprises in Sanming City from five aspects: (1) implementing the fiscal and taxation policy of small and micro enterprises in Sanming City, Tamping the basis of tax assessment. (2) perfecting the tax assessment system of small and micro enterprises in Sanming city, constructing the tax service system of small and micro enterprises. (3) setting up the third party information sharing platform of small and micro enterprises in Sanming city. (4) to perfect the risk prevention and control and evaluation mechanism of small and micro enterprises in Sanming City, and to strengthen the management and management. (5) to train professional assessment talents and strengthen the practical ability of tax assessment of small and micro enterprises in Sanming City.
【學位授予單位】：福建農林大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;F275

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