【摘要】：稅務(wù)稽查是稅收征管工作的重要環(huán)節(jié),是維護(hù)公正稅收秩序的重要保證。隨著經(jīng)濟(jì)和信息化的快速發(fā)展,部分行業(yè)和地區(qū)稅收秩序混亂,納稅人偷騙稅手段與高科技結(jié)合,甚至出現(xiàn)跨地域、跨行業(yè)的違法犯罪行為,偷騙稅金額巨大。如何充分發(fā)揮稅務(wù)稽查的力量、打擊偷騙漏稅行為、保障市場(chǎng)秩序和公平是理論研究和稅務(wù)稽查實(shí)踐面臨的重要課題。本文借助公共管理學(xué)、財(cái)稅法和稅收學(xué)相關(guān)理論,以“4E”績(jī)效觀點(diǎn)建立的指標(biāo)體系為核心,以提升稽查效能為目標(biāo),以稅收管理的公正公平為出發(fā)點(diǎn),運(yùn)用2006、2007和2011年稅務(wù)稽查統(tǒng)計(jì)數(shù)據(jù),分析我國(guó)效能存在問(wèn)題和提升途徑,以期在稅務(wù)稽查理論研究和改革實(shí)踐的思路上有突破,豐富有關(guān)我國(guó)稅務(wù)稽查研究文獻(xiàn)。 論文首先當(dāng)前梳理了我國(guó)稅務(wù)稽查相關(guān)的研究文獻(xiàn),其二概述了稅務(wù)稽查的概念、稅務(wù)稽查內(nèi)涵、職能、分類及其作用,在“4E”績(jī)效概念的基礎(chǔ)上,提出來(lái)更加全面合理的稽查效能概念,構(gòu)建了“4E”效能評(píng)價(jià)指標(biāo)體系(即經(jīng)濟(jì)性、效率性、效果性和公平性),為以后章節(jié)進(jìn)一步分析提供了理論基礎(chǔ)。其三,實(shí)證分析我國(guó)現(xiàn)行稅務(wù)稽查效能現(xiàn)狀和問(wèn)題。首先從稅務(wù)稽查機(jī)構(gòu)和人員配置、稅務(wù)稽查效率、稽查效果和稽查公平四個(gè)方面實(shí)證分析當(dāng)前我國(guó)稅務(wù)稽查效能現(xiàn)狀以及存在的問(wèn)題。其四,借鑒國(guó)外稅務(wù)稽查管理經(jīng)驗(yàn),從改革管理機(jī)構(gòu)、專業(yè)化管理、信息化建設(shè)、創(chuàng)新稽查協(xié)作、強(qiáng)化稽查法制理念和稽查制度建設(shè)6個(gè)方面,對(duì)如何加強(qiáng)和完善我國(guó)稅務(wù)稽查效能,提出來(lái)具有可以操作性的建議。最后,總結(jié)研究結(jié)論,提出論文存在的局限性以及未來(lái)研究方向。
[Abstract]:Tax inspection is an important part of tax collection and management and an important guarantee to maintain fair tax order. With the rapid development of economy and information, the tax order of some industries and regions is chaotic, the taxpayers steal the means of tax fraud and the combination of high-tech, and even appear cross-regional, cross-industry illegal and criminal behavior, the amount of tax fraud is huge. How to give full play to the power of tax inspection, crack down on fraud and evasion of tax, and ensure market order and fairness is an important subject for theoretical research and practice of tax inspection. With the help of the relevant theories of public management, fiscal and tax law and tax science, this paper takes the index system established from the view of "4e" performance as the core, takes the efficiency of audit as the goal, and takes the fairness and fairness of tax administration as the starting point. Based on the statistical data of tax audit in 2006 / 2007 and 2011, this paper analyzes the existing problems and the ways to improve the efficiency of our country, in order to make a breakthrough in the theoretical research and reform practice of tax audit, and enrich the literature on tax audit research in China. Firstly, this paper reviews the relevant research documents of tax audit in our country. Secondly, it summarizes the concept, connotation, function, classification and function of tax audit, based on the concept of "4e" performance. This paper puts forward a more comprehensive and reasonable concept of audit effectiveness, and constructs the "4e" effectiveness evaluation index system (i.e., economy, efficiency, effectiveness and fairness), which provides a theoretical basis for further analysis in the following chapters. Third, the empirical analysis of China's current tax audit effectiveness and problems. Firstly, the present situation and existing problems of tax audit effectiveness in China are analyzed empirically from four aspects: tax inspection organization and personnel configuration, tax audit efficiency, audit effect and audit fairness. Fourth, draw lessons from foreign tax audit management experience, from the reform of management institutions, professional management, information construction, innovative audit cooperation, strengthen audit legal concepts and audit system construction, Some operable suggestions on how to strengthen and perfect the efficiency of tax audit in China are put forward. Finally, the conclusion of the research is summarized, and the limitations of the paper and the future research direction are put forward.
【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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本文編號(hào)：2145976