稅收信息化建設下的納稅評估研究
發(fā)布時間：2018-09-09 18:46
【摘要】：作為當前世界上公認的稅收管理方式,納稅評估被看作是強化征管的有效手段之一,并且引起了越來越廣泛的關注。納稅評估被稅務機關廣泛采用,用于以對納稅人的納稅情況進行管理,并在納稅人納稅過程中提供相應的服務。在實施納稅評估后,可以針對征管改革中的諸多弱點問題進行補足,對監(jiān)控功能進行強化,幫助納稅人改正納稅過程中的錯誤和不足,以提高納稅人的納稅意識,從而達到改革服務性稅收、建設服務性政府的目的。但當前在我國納稅評估中還存在許多問題,例如納稅評估工作的定位比較模糊、信息數(shù)據資料缺乏和納稅評估工作人員的水平參差不齊等,導致其應有的作用得不到體現(xiàn)。 針對目前的現(xiàn)狀,在充分借鑒各家理論研究的基礎上,本文著重從納稅評估與稅收征管的密切關系入手,探討納稅評估工作中遇到的問題,以及納稅評估對稅收征管工作的積極意義,并結合山東省國稅系統(tǒng)正在運行使用的稅收分析預警系統(tǒng)和納稅評估系統(tǒng)的實際情況,深入探索我國納稅評估工作的前進方向。 本文充分借鑒和學習了前人對納稅評估工作的理論研究,了解了有關的基本概念和基本定義,在此基礎上,從實際工作中出發(fā),探索解決納稅評估問題的突破口。由于日常工作中,反復使用我省納稅評估工作的兩個系統(tǒng),稅收分析預警和納稅評估系統(tǒng),因此論文也著重從這兩個系統(tǒng)的開發(fā)目的、環(huán)境支持和實際運用角度,以小見大,在總結歸納問題的同時,提出了修改完善的建議。基于上述內容全文分為六個部分： 第一部分是總論以及文獻綜述,介紹論文所要研究的問題,選題意義以及創(chuàng)新與不足； 第二部分是結合稅收分析預警系統(tǒng)和納稅評估系統(tǒng)以及實際工作中的納稅評估案例,進行實務研究； 第三部分是現(xiàn)狀分析,分析當前我國納稅評估管理工作的現(xiàn)狀及特點,查找問題及存在的成因； 第四部分是借鑒國外納稅評估的先進做法和經驗,思考可以為我國納稅評估的發(fā)展提供哪些參考； 第五部分是結論和政策建議,綜述全文分析結果,并對當前的問題提出針對性的建議。 論文采用了文獻研究法,搜集了大量國內外有關納稅評估的研究文獻資料從而全面地、正確地了解現(xiàn)有納稅評估的理論研究水平；論文還采用了個案分析法和實證研究法,通過與實際工作的結合,以點帶面,探討納稅評估存在的問題,以及解決方法。 通過上述方法的綜合運用,梳理出納稅評估在我國發(fā)展的制約因素,包括法律地位的亟待解決,評估人員素質的整合提高,以及具體的納稅評估數(shù)量模型的建立和完善。 雖然納稅評估工作面臨許多問題和不足,但是其必將在稅收征管工作中,發(fā)揮無可替代的重要作用,結合國際稅收征管工作的經驗做法,我國的納稅評估工作也將逐步得到完善與發(fā)展。
[Abstract]:As a recognized tax management method in the world, tax assessment is regarded as one of the effective means to strengthen tax collection and management, and has attracted more and more attention. Tax assessment is widely used by tax authorities to manage taxpayers' tax situation and to provide corresponding services in the process of taxpayers' tax payment. After the implementation of tax assessment, we can make up for many weak points in the reform of tax collection and management, strengthen the monitoring function, help taxpayers correct their mistakes and deficiencies in the process of paying taxes, so as to raise taxpayers' awareness of paying taxes. In order to achieve the purpose of reforming service tax and constructing service government. However, there are still many problems in tax assessment, such as the vague orientation of tax assessment, the lack of information, data and information, and the uneven level of tax assessment staff, which leads to the lack of its due role. In view of the current situation, based on the full reference of various theoretical studies, this paper focuses on the close relationship between tax assessment and tax collection and management, and discusses the problems encountered in tax assessment. And the positive significance of tax assessment to tax collection and management, and combined with the actual situation of tax analysis and early warning system and tax assessment system in Shandong Province, this paper probes into the forward direction of tax assessment work in our country. In this paper, we draw lessons from and study the previous theoretical research on tax assessment, and understand the basic concepts and definitions. On this basis, from the practical work, we explore the breakthrough to solve the tax assessment problem. Because of the repeated use of the two systems of tax assessment in our province, tax analysis, early warning and tax assessment systems in our daily work, the paper also focuses on the development purpose, environmental support and practical application of these two systems, and through a small part of the system, we can see the whole. At the same time of summing up the induction problem, the paper puts forward the suggestion of modification and perfection. Based on the above content, the thesis is divided into six parts: the first part is an introduction to the general theory and literature review, introducing the problems to be studied, the significance of the topic, and the innovation and deficiency; The second part is the combination of tax analysis and early warning system and tax assessment system, as well as the actual work of tax assessment cases, the third part is the status quo analysis. This paper analyzes the current situation and characteristics of tax assessment management in China, finds out the problems and causes of its existence, and draws lessons from the advanced methods and experiences of tax assessment in foreign countries. The fifth part is the conclusion and policy suggestion, summarizes the full text analysis result, and puts forward the pertinence suggestion to the current problem. This paper adopts the method of literature research, collects a large number of domestic and foreign literature on tax assessment, so as to fully and correctly understand the existing theoretical level of tax assessment, and adopts case analysis and empirical research methods. By combining with practical work, the problems and solutions of tax assessment are discussed. Through the comprehensive application of the above methods, this paper combs out the restrictive factors of tax assessment in our country, including the urgent need for legal status, the integration and improvement of the quality of assessors, and the establishment and improvement of the specific quantitative model of tax assessment. Although tax assessment is faced with many problems and deficiencies, it will certainly play an irreplaceable role in tax collection and management, combining with the experience and practice of international tax collection and management. China's tax assessment work will also be gradually improved and developed.
【學位授予單位】：山東大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42-39
本文編號：2233254
[Abstract]:As a recognized tax management method in the world, tax assessment is regarded as one of the effective means to strengthen tax collection and management, and has attracted more and more attention. Tax assessment is widely used by tax authorities to manage taxpayers' tax situation and to provide corresponding services in the process of taxpayers' tax payment. After the implementation of tax assessment, we can make up for many weak points in the reform of tax collection and management, strengthen the monitoring function, help taxpayers correct their mistakes and deficiencies in the process of paying taxes, so as to raise taxpayers' awareness of paying taxes. In order to achieve the purpose of reforming service tax and constructing service government. However, there are still many problems in tax assessment, such as the vague orientation of tax assessment, the lack of information, data and information, and the uneven level of tax assessment staff, which leads to the lack of its due role. In view of the current situation, based on the full reference of various theoretical studies, this paper focuses on the close relationship between tax assessment and tax collection and management, and discusses the problems encountered in tax assessment. And the positive significance of tax assessment to tax collection and management, and combined with the actual situation of tax analysis and early warning system and tax assessment system in Shandong Province, this paper probes into the forward direction of tax assessment work in our country. In this paper, we draw lessons from and study the previous theoretical research on tax assessment, and understand the basic concepts and definitions. On this basis, from the practical work, we explore the breakthrough to solve the tax assessment problem. Because of the repeated use of the two systems of tax assessment in our province, tax analysis, early warning and tax assessment systems in our daily work, the paper also focuses on the development purpose, environmental support and practical application of these two systems, and through a small part of the system, we can see the whole. At the same time of summing up the induction problem, the paper puts forward the suggestion of modification and perfection. Based on the above content, the thesis is divided into six parts: the first part is an introduction to the general theory and literature review, introducing the problems to be studied, the significance of the topic, and the innovation and deficiency; The second part is the combination of tax analysis and early warning system and tax assessment system, as well as the actual work of tax assessment cases, the third part is the status quo analysis. This paper analyzes the current situation and characteristics of tax assessment management in China, finds out the problems and causes of its existence, and draws lessons from the advanced methods and experiences of tax assessment in foreign countries. The fifth part is the conclusion and policy suggestion, summarizes the full text analysis result, and puts forward the pertinence suggestion to the current problem. This paper adopts the method of literature research, collects a large number of domestic and foreign literature on tax assessment, so as to fully and correctly understand the existing theoretical level of tax assessment, and adopts case analysis and empirical research methods. By combining with practical work, the problems and solutions of tax assessment are discussed. Through the comprehensive application of the above methods, this paper combs out the restrictive factors of tax assessment in our country, including the urgent need for legal status, the integration and improvement of the quality of assessors, and the establishment and improvement of the specific quantitative model of tax assessment. Although tax assessment is faced with many problems and deficiencies, it will certainly play an irreplaceable role in tax collection and management, combining with the experience and practice of international tax collection and management. China's tax assessment work will also be gradually improved and developed.
【學位授予單位】：山東大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42-39
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