地稅局稽查模式分析與再設(shè)計(jì)
發(fā)布時(shí)間：2018-07-24 21:15
【摘要】：稅收是國家財(cái)政收入的主要來源，更是國家經(jīng)濟(jì)的重要調(diào)控工具，其作用自然極為重要。稅收水平的提升和稅源管理能力關(guān)系密切。通過多年的稅務(wù)電子政務(wù)建設(shè)，我國稅務(wù)部門基本完成了由手工到電子化的轉(zhuǎn)變，征收績效得到了很大的提升，但稽查績效難以提升的問題一致困擾著我國的稅務(wù)機(jī)構(gòu)。目前，我國的稅源管理水平亟需加強(qiáng)，已不能完全適應(yīng)當(dāng)前社會(huì)經(jīng)濟(jì)的發(fā)展，使得稅收部門不能充分發(fā)揮職能。探索如何科學(xué)合理地提升稽查績效已成為國內(nèi)外稅源管理的發(fā)展方向。 到目前為止，，我國稅務(wù)電子政務(wù)的建設(shè)經(jīng)歷了兩個(gè)重要過程。第一是基于簡單仿照手工作業(yè)模式的電子化，第二則是綜合性的信息化系統(tǒng)的廣泛應(yīng)用（如增值稅稽核、協(xié)查系統(tǒng)等）。我國各級地稅部門已經(jīng)基本實(shí)現(xiàn)了第一階段的目標(biāo)，征收績效有了很大的提升，但稽查績效較低，原因在于稅務(wù)部門和納稅人征納雙方的信息不對稱。山東省某地稅局在第二階段的稅務(wù)電子政務(wù)建設(shè)較為領(lǐng)先，為了提升稽查績效，某地稅局建立了三方信息應(yīng)用平臺(tái)采集稅源信息，在一定程度上提高了稽查績效。但是三方信息應(yīng)用平臺(tái)僅具有直接比對功能，這樣的處理方式對應(yīng)用靜態(tài)數(shù)據(jù)的稅種稽查收效較大，如土地使用稅，但無法用于應(yīng)用動(dòng)態(tài)信息的稅種，如企業(yè)所得稅。這種稽查模式還有很大的提升空間。 本文在對某地稅局的稽查模式進(jìn)行分析的基礎(chǔ)上，找出其中的優(yōu)點(diǎn)和不足。運(yùn)用信息系統(tǒng)戰(zhàn)略三角形、稅源信息資源管理理論，采用設(shè)計(jì)科學(xué)的研究范式，分別從業(yè)務(wù)、組織、信息系統(tǒng)三個(gè)維度研究建構(gòu)了地稅局稽查模式。其中，業(yè)務(wù)維度從稅源信息需求、稅源信息采集、稅源信息開發(fā)、稅源信息應(yīng)用這幾個(gè)方面展開，組織維度從保障業(yè)務(wù)戰(zhàn)略開展以及系統(tǒng)的應(yīng)用角度設(shè)計(jì)的專業(yè)的決策應(yīng)用系統(tǒng)。最終通過真實(shí)數(shù)據(jù)驗(yàn)證了本文所涉及的模糊推理和遴選機(jī)制。 本文的主要貢獻(xiàn)在于：應(yīng)用信息系統(tǒng)戰(zhàn)略三角形的理論框架設(shè)計(jì)了地稅局稽查模式，在信息系統(tǒng)設(shè)計(jì)過程中，除了地稅局常用的稅收征管指標(biāo)外，評價(jià)體系中引入了經(jīng)濟(jì)評價(jià)和稅源評價(jià)，從而更加科學(xué)有效、全面的對納稅人繳稅狀況進(jìn)行全面評價(jià)，并在此基礎(chǔ)上引入了規(guī)則推理和模糊理論，利用隸屬度函數(shù)與貢獻(xiàn)因子對納稅人的繳稅情況進(jìn)行加權(quán)模糊推理，設(shè)計(jì)出基于模糊推理的稅務(wù)疑點(diǎn)生成決策方案評價(jià)與遴選機(jī)制。
[Abstract]:Tax is the main source of national financial revenue, but also an important regulatory tool of the national economy, its role is naturally extremely important. The improvement of tax revenue level is closely related to the ability of tax source management. Through the construction of tax e-government for many years, the tax department of our country has basically completed the transformation from manual to electronic, and the performance of tax collection has been greatly improved, but the problem that the performance of audit is difficult to improve has been perplexing the tax authorities in our country. At present, the level of tax source management in our country needs to be strengthened, which can not fully adapt to the current social and economic development and make the tax department unable to give full play to its functions. Exploring how to improve audit performance scientifically and reasonably has become the development direction of tax source management at home and abroad. So far, the construction of tax e-government in China has experienced two important processes. The first is based on the simple manual operation model of the electronic, the second is the comprehensive information system widely used (such as value-added tax audit, co-inspection system, etc.). The local tax departments at all levels in our country have basically achieved the goal of the first stage, the performance of collection has been greatly improved, but the performance of audit is relatively low, because of the asymmetric information between tax departments and taxpayers. A local tax bureau in Shandong Province is in the lead in the second stage of tax e-government construction. In order to improve the audit performance, a local tax bureau set up a tripartite information application platform to collect tax source information, to a certain extent, improve the audit performance. However, the three-party information application platform only has the function of direct comparison. This processing method has a great effect on the tax inspection of the application of static data, such as land use tax, but can not be used for the application of dynamic information, such as enterprise income tax. There is still much room for improvement in this mode of inspection. Based on the analysis of the inspection mode of a local tax bureau, this paper finds out the advantages and disadvantages. By using the triangle of information system strategy, the theory of information resource management of tax source and the scientific research paradigm of design, the inspection mode of local tax bureau is constructed from three dimensions of business, organization and information system respectively. Among them, the business dimension from the tax source information demand, tax source information collection, tax source information development, tax source information application in these aspects, The organization dimension designs a professional decision application system from the perspective of business strategy development and system application. Finally, the fuzzy reasoning and selection mechanism involved in this paper is verified by real data. The main contribution of this paper lies in: applying the theory frame of information system strategic triangle to design the inspection mode of local tax bureau. In the process of information system design, in addition to the tax collection and management index commonly used by local tax bureau, Economic evaluation and tax source evaluation are introduced in the evaluation system, which is more scientific, effective and comprehensive to evaluate the taxpayers' tax payment status. On this basis, the rule reasoning and fuzzy theory are introduced. Based on the membership function and contribution factor, the weighted fuzzy reasoning of tax payer is carried out, and the evaluation and selection mechanism of tax doubtful point generation decision scheme based on fuzzy reasoning is designed.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42
本文編號：2142677
[Abstract]:Tax is the main source of national financial revenue, but also an important regulatory tool of the national economy, its role is naturally extremely important. The improvement of tax revenue level is closely related to the ability of tax source management. Through the construction of tax e-government for many years, the tax department of our country has basically completed the transformation from manual to electronic, and the performance of tax collection has been greatly improved, but the problem that the performance of audit is difficult to improve has been perplexing the tax authorities in our country. At present, the level of tax source management in our country needs to be strengthened, which can not fully adapt to the current social and economic development and make the tax department unable to give full play to its functions. Exploring how to improve audit performance scientifically and reasonably has become the development direction of tax source management at home and abroad. So far, the construction of tax e-government in China has experienced two important processes. The first is based on the simple manual operation model of the electronic, the second is the comprehensive information system widely used (such as value-added tax audit, co-inspection system, etc.). The local tax departments at all levels in our country have basically achieved the goal of the first stage, the performance of collection has been greatly improved, but the performance of audit is relatively low, because of the asymmetric information between tax departments and taxpayers. A local tax bureau in Shandong Province is in the lead in the second stage of tax e-government construction. In order to improve the audit performance, a local tax bureau set up a tripartite information application platform to collect tax source information, to a certain extent, improve the audit performance. However, the three-party information application platform only has the function of direct comparison. This processing method has a great effect on the tax inspection of the application of static data, such as land use tax, but can not be used for the application of dynamic information, such as enterprise income tax. There is still much room for improvement in this mode of inspection. Based on the analysis of the inspection mode of a local tax bureau, this paper finds out the advantages and disadvantages. By using the triangle of information system strategy, the theory of information resource management of tax source and the scientific research paradigm of design, the inspection mode of local tax bureau is constructed from three dimensions of business, organization and information system respectively. Among them, the business dimension from the tax source information demand, tax source information collection, tax source information development, tax source information application in these aspects, The organization dimension designs a professional decision application system from the perspective of business strategy development and system application. Finally, the fuzzy reasoning and selection mechanism involved in this paper is verified by real data. The main contribution of this paper lies in: applying the theory frame of information system strategic triangle to design the inspection mode of local tax bureau. In the process of information system design, in addition to the tax collection and management index commonly used by local tax bureau, Economic evaluation and tax source evaluation are introduced in the evaluation system, which is more scientific, effective and comprehensive to evaluate the taxpayers' tax payment status. On this basis, the rule reasoning and fuzzy theory are introduced. Based on the membership function and contribution factor, the weighted fuzzy reasoning of tax payer is carried out, and the evaluation and selection mechanism of tax doubtful point generation decision scheme based on fuzzy reasoning is designed.
【學(xué)位授予單位】：哈爾濱工業(yè)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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