【摘要】：我國的經(jīng)濟在近些年中長期穩(wěn)定、快速發(fā)展，越來越多各式各樣的經(jīng)濟主體大量出現(xiàn)，但是稅收流失也越來越多，作為我國主要稅種之一的企業(yè)所得稅，相對于別的稅種來說征管難度更高，企業(yè)所得稅的稅收流失問題非常突出，提高稅收征收管理效率、改進企業(yè)所得稅征收管理手段越來越迫切。而納稅評估可以有效提高稅收征管效率，作為一種手段越來越多的受到稅源管理部門包括企業(yè)所得稅管理部門的重視。但是，目前企業(yè)所得稅納稅評估還處于探索階段，未能形成成熟的指標(biāo)體系和評估模型。如何結(jié)合我國的征管實踐，借鑒國外的評估經(jīng)驗，將評估工作深入到日常稅收征管中去，發(fā)揮納稅評估在企業(yè)所得稅征管中的作用，值得我們深入研究。 本文主要內(nèi)容如下：第一章為緒論。首先簡要概述企業(yè)所得稅納稅評估的研究背景和意義，介紹國內(nèi)外納稅評估研究現(xiàn)狀，歸納出研究的理論觀點，并列舉論文的研究思路及結(jié)構(gòu)框架。第二章就納稅評估的基礎(chǔ)理論進行闡述，并詳細(xì)介紹納稅評估的操作流程，為后面論題研究的開展夯實理論基礎(chǔ)。第三章通過介紹石河子國稅局納稅評估現(xiàn)狀，對石河子國稅局企業(yè)所得稅納稅評估工作中存在的問題進行分析，說明進行企業(yè)所得稅納稅評估應(yīng)用項目設(shè)計的必要性。第四章：確立企業(yè)所得稅納稅評估原則，建立企業(yè)所得稅納稅評估指標(biāo)體系，構(gòu)建企業(yè)所得稅納稅評估模型，設(shè)計完成石河子國稅局企業(yè)所得稅納稅評估應(yīng)用項目，并對納稅評估在企業(yè)所得稅管理中的應(yīng)用進行了實證分析。選取一戶企業(yè)運用所設(shè)立的指標(biāo)體系及模型進行案例分析，證明納稅評估應(yīng)用項目在企業(yè)所得稅稅收征管工作中的應(yīng)用效果。第五章：建立石河子國稅局納稅評估實施保障措施，以保障納稅評估在稅源管理中的運行。第六章：對全篇論文進行概括，提煉出開展納稅評估應(yīng)用項目研究所得出的幾點結(jié)論。 本文的主要結(jié)論如下：納稅評估在我國基層稅務(wù)機關(guān)稅源管理工作中正發(fā)揮著積極作用，在企業(yè)所得稅征收實踐工作中也已取得明顯成效，但我們必須正視其中暴露出的諸多問題，采取進一步措施加以很好解決。從長遠來看，創(chuàng)建包括企業(yè)所得稅納稅評估在內(nèi)的納稅評估體系這項工作任重而道遠，作為一名基層稅務(wù)機關(guān)的公務(wù)人員深感責(zé)任重大，只有結(jié)合石河子國稅局納稅評估工作實際，建立企業(yè)所得稅納稅評估指標(biāo)體系，構(gòu)建企業(yè)所得稅納稅評估模型，才能使納稅評估在企業(yè)所得稅稅收征管工作中更好的發(fā)揮作用，，才能有效利用納稅評估手段提高石河子國稅局稅源管理水平的途徑。
[Abstract]:In recent years, the economy of our country has developed steadily and rapidly, and more economic entities of various kinds have appeared in large quantities, but the tax loss is also increasing. As one of the main types of tax in our country, enterprise income tax is becoming more and more important. Compared with other kinds of taxes, the tax loss of enterprise income tax is more and more difficult, so it is more and more urgent to improve the efficiency of tax collection and management, and to improve the means of enterprise income tax collection and management. Tax assessment can effectively improve the efficiency of tax collection and management. As a means, tax sources management departments, including the enterprise income tax management departments pay more and more attention. However, at present, the enterprise income tax assessment is still in the exploratory stage, and has not formed a mature index system and evaluation model. How to combine the practice of tax collection and management in our country and draw lessons from the experience of foreign countries, and how to deepen the evaluation work into the daily tax collection and management, and how to give play to the role of tax assessment in the collection and management of enterprise income tax is worthy of our in-depth study. The main contents of this paper are as follows: the first chapter is the introduction. Firstly, the research background and significance of enterprise income tax assessment are briefly summarized, the present situation of tax assessment research at home and abroad is introduced, the theoretical viewpoints of the study are summarized, and the research ideas and structure framework of the paper are listed. In the second chapter, the basic theory of tax assessment is expounded, and the operation flow of tax assessment is introduced in detail. The third chapter introduces the present situation of tax assessment of Shihezi State tax Bureau, analyzes the problems existing in the enterprise income tax assessment of Shihezi State tax Bureau, and explains the necessity of designing the application project of enterprise income tax assessment. Chapter four: establish the enterprise income tax assessment principle, establish the enterprise income tax assessment index system, construct the enterprise income tax assessment model, design and complete the enterprise income tax assessment application project of Shihezi State tax Bureau. The application of tax assessment in enterprise income tax management is analyzed empirically. A case study is carried out by using the index system and model set up by a family of enterprises to prove the application effect of the application of tax assessment in the collection and management of enterprise income tax. Chapter five: the establishment of Shihezi State tax Bureau to implement tax assessment safeguard measures to ensure the operation of tax assessment in the management of tax sources. Chapter 6: summarize the whole paper and extract some conclusions from the research of tax assessment application project. The main conclusions of this paper are as follows: tax assessment is playing an active role in the management of tax sources of our country's grass-roots tax authorities, and has also achieved remarkable results in the practice of enterprise income tax collection. However, we must face up to the problems exposed and take further measures to solve them well. In the long run, the task of establishing a tax assessment system, including the assessment of enterprise income tax, has a long way to go. As a public servant of a grass-roots tax authority, it is deeply responsible. Only by combining the actual situation of the tax assessment work of Shihezi State tax Bureau, establishing the enterprise income tax assessment index system and constructing the enterprise income tax assessment model, can the tax assessment play a better role in the enterprise income tax collection and management work. Only by means of tax assessment can we improve the management level of tax source in Shihezi State Taxation Bureau.
【學(xué)位授予單位】：石河子大學(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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