【摘要】：稅務(wù)稽查是稅務(wù)機(jī)關(guān)依法對(duì)納稅人、扣繳義務(wù)人履行納稅義務(wù)、扣繳義務(wù)情況所進(jìn)行的稅務(wù)檢查和處理工作的總稱(chēng)，在整個(gè)稅務(wù)管理活動(dòng)中，居于重要的地位。經(jīng)濟(jì)越發(fā)展，監(jiān)督越重要。在市場(chǎng)經(jīng)濟(jì)條件下，稅務(wù)稽查作為特殊的監(jiān)督管理活動(dòng)，對(duì)于實(shí)現(xiàn)稅收分配目標(biāo)，強(qiáng)化稅務(wù)管理，促進(jìn)社會(huì)主義市場(chǎng)經(jīng)濟(jì)沿著健康的軌道發(fā)展，有著十分重要的意義。但隨著經(jīng)濟(jì)社會(huì)的發(fā)展，稅收征管的不斷強(qiáng)化，傳統(tǒng)的稅務(wù)稽查管理方式已經(jīng)明顯滯后于社會(huì)發(fā)展的需要，，極大地制約了稅務(wù)稽查職能的有效發(fā)揮。因此，為適應(yīng)信息社會(huì)的發(fā)展要求、實(shí)現(xiàn)稽查工作的現(xiàn)代化、科學(xué)化、專(zhuān)業(yè)化發(fā)展方向，有必要改進(jìn)現(xiàn)行的稅務(wù)稽查管理方式，并不斷發(fā)展完善，從而充分發(fā)揮其對(duì)稅收工作的保障作用，進(jìn)而為我國(guó)經(jīng)濟(jì)社會(huì)的健康發(fā)展提供強(qiáng)有力的財(cái)政支持。我國(guó)的稅務(wù)稽查管理經(jīng)歷了建國(guó)初期的萌芽階段、改革開(kāi)放后至90年代初期的起步階段、新稅制實(shí)施后至21世紀(jì)初的探索階段、進(jìn)入21世紀(jì)后的發(fā)展階段。我國(guó)稅務(wù)稽查管理在取得巨大成績(jī)的同時(shí)，在稅務(wù)稽查管理實(shí)踐、稽查政策保障方面都還存在著不少問(wèn)題。在分析存在問(wèn)題原因、借鑒國(guó)內(nèi)外成功經(jīng)驗(yàn)的同時(shí)，應(yīng)合理設(shè)置稅務(wù)稽查管理機(jī)構(gòu)、優(yōu)化人力資源管理、加強(qiáng)稽查的專(zhuān)業(yè)化、信息化建設(shè)、強(qiáng)化支持與控制，才能切實(shí)有效地優(yōu)化我國(guó)的稅務(wù)稽查管理。
[Abstract]:Tax inspection is a general name of tax inspection and handling work carried out by tax authorities to taxpayers and withholding agents in accordance with law. It occupies an important position in the whole tax administration activities. The more the economy develops, the more important the supervision becomes. Under the condition of market economy, tax inspection, as a special supervision and management activity, is of great significance to realize the goal of tax distribution, strengthen tax administration and promote the development of socialist market economy along a healthy track. However, with the development of economy and society and the strengthening of tax collection and management, the traditional management of tax inspection has obviously lagged behind the need of social development, which has greatly restricted the effective exertion of the function of tax inspection. Therefore, in order to meet the requirements of the development of the information society, to realize the modernization, scientific and professional development of the audit work, it is necessary to improve the current tax inspection management mode, and to continuously develop and perfect, In order to give full play to the role of tax protection, and provide a strong financial support for the healthy development of our country's economy and society. The management of tax inspection in our country has experienced the embryonic stage in the initial stage of the founding of the people's Republic of China, the initial stage from the reform and opening up to the early 1990s, the exploration stage from the implementation of the new tax system to the beginning of the 21st century, and the stage of development after the 21st century. At the same time, there are still many problems in the practice of tax inspection management and the guarantee of audit policy. While analyzing the causes of the problems and drawing lessons from the successful experience at home and abroad, we should set up the tax inspection management organization reasonably, optimize the human resource management, strengthen the specialization of audit, information construction, strengthen the support and control. In order to effectively optimize our tax inspection management.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.42

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