我國稅務(wù)稽查體制問題研究
發(fā)布時間：2018-10-22 13:13
【摘要】：隨著我國經(jīng)濟的迅猛發(fā)展和稅收征管工作的日益強化,稅務(wù)稽查在整個稅收體系中的地位和作用更加突出。稅務(wù)稽查對于打擊涉稅違法犯罪活動,凈化稅收環(huán)境,維護稅收秩序,促進納稅公平,提高全社會的稅法遵從度具有十分重要的意義。而稅務(wù)稽查體制對于稅務(wù)稽查制度的建設(shè)、稅務(wù)稽查職能的發(fā)揮、稅務(wù)稽查目標的達成具有決定性的作用。 稅務(wù)稽查體制是稅收征管體制的一個重要組成部分,是稅務(wù)稽查機構(gòu)設(shè)置、職責(zé)劃分、權(quán)限分配、稅務(wù)稽查工作制度及運轉(zhuǎn)機制等有機組成的整體系統(tǒng)。本文從稅務(wù)稽查體制的影響因素著手,在對我國稅務(wù)稽查體制適應(yīng)稅收發(fā)展需要不斷探索的基本狀況進行簡要評價的基礎(chǔ)上,分析了稅務(wù)稽查存在的問題,并結(jié)合發(fā)達國家稅務(wù)稽查體制的成功之處給我們的啟示,提出了完善我國稅務(wù)稽查體制的基本思路和優(yōu)化對策。 本文在研究過程中,始終以發(fā)揮稅務(wù)稽查核心職能、實現(xiàn)稅務(wù)稽查根本目標作為評價稅務(wù)稽查體制的標準,指出我國稅務(wù)稽查體制存在的弊端：對稅務(wù)稽查職能認識不足稅務(wù)稽查定位偏差、機構(gòu)設(shè)置不科學(xué)稅務(wù)稽查獨立性不強、稅務(wù)稽查法規(guī)體系不完善執(zhí)法環(huán)境脆弱、稅務(wù)稽查信息化建設(shè)滯后、稅務(wù)稽查專業(yè)人才不足等。這些問題的存在,嚴重制約著稅務(wù)稽查的深度發(fā)展,如果不從根本上加以研究解決,稅務(wù)稽查將出現(xiàn)與經(jīng)濟發(fā)展和稅收征管需要不相適應(yīng)的狀況。 為此,國家稅務(wù)總局提出了“稅務(wù)稽查現(xiàn)代化”的研究課題。本文借鑒國際先進稅務(wù)稽查經(jīng)驗和稅務(wù)稽查體制優(yōu)勢,結(jié)合我國實際試圖提供有利于完善我國稅務(wù)稽查體制的力求可行的建議：立足核心職能,確立執(zhí)法型稅務(wù)稽查思想；建立健全稅務(wù)稽查法規(guī)體系,改善和優(yōu)化稅收法律環(huán)境；設(shè)立獨立稅務(wù)稽查機構(gòu),建立扁平化垂管組織體系；提高稅務(wù)稽查信息化水平,完善稅務(wù)稽查運行機制；強化稅務(wù)稽查人力資源管理,努力培養(yǎng)高素質(zhì)的稅務(wù)稽查隊伍。 本文分為六章,第一章為緒論,闡明了選題的背景和目的,第二章概要闡述了稅務(wù)稽查體制的影響因素及相關(guān)理論基礎(chǔ),第三章簡要回顧了征管法實施以來我國稅務(wù)稽查的發(fā)展狀況,對當(dāng)前各地正在進行的稅務(wù)稽查體制機制的改革試點情況及取得的成效扼要評述,第四章重點從職能定位、組織體系、法規(guī)體系、稽查信息化手段、稽查隊伍建設(shè)等方面分析了我國現(xiàn)行稅務(wù)稽查體制存在的弊端,第五章歸納分析了國外先進稅務(wù)稽查體制的特點和優(yōu)勢及對我國的借鑒意義,第六章嘗試提出了完善我國稅務(wù)稽查體制的思路和對策。
[Abstract]:With the rapid development of our economy and the strengthening of tax collection and management, tax inspection plays a more important role in the whole tax system. Tax inspection is of great significance in cracking down on tax-related illegal and criminal activities, purifying the tax environment, maintaining tax order, promoting tax fairness and improving the degree of tax compliance in the whole society. The tax inspection system plays a decisive role in the construction of the tax inspection system, the exertion of the tax audit function and the achievement of the tax audit goal. The tax inspection system is an important part of the tax collection and management system. It is an organic system composed of the establishment of the tax inspection organization, the division of duties, the distribution of authority, the work system of tax inspection and the operating mechanism. Based on a brief evaluation of the basic conditions of the tax inspection system adapting to the needs of the development of tax revenue, this paper analyzes the problems existing in the tax inspection system from the perspective of the influencing factors of the tax inspection system. Combined with the success of the tax inspection system in developed countries, the author puts forward the basic ideas and optimization countermeasures to perfect the tax inspection system in China. In the course of the research, the core function of tax audit and the realization of the fundamental goal of tax audit are always taken as the standard of evaluating the tax audit system. This paper points out the disadvantages of the tax inspection system in our country, such as insufficient understanding of the function of tax inspection, deviation in the orientation of the tax inspection, weak independence of the unscientific tax inspection in the establishment of the organization, and weak law enforcement environment in the imperfect legal system of the tax inspection. Tax audit information construction lags behind, tax audit professional talent shortage. The existence of these problems seriously restricts the deep development of tax inspection. If it is not fundamentally studied and solved, the tax inspection will not adapt to the development of economy and the need of tax collection and management. Therefore, the State Administration of Taxation has put forward the research subject of "Modernization of tax Inspection". This article draws lessons from the international advanced tax inspection experience and the tax inspection system superiority, unifies our country actual attempt to provide the beneficial consummation our country tax inspection system to strive the feasible suggestion: based on the core function, establishes the law enforcement type tax inspection thought; To establish and perfect the tax inspection law system, to improve and optimize the tax legal environment, to establish the independent tax inspection organization, to establish the flat management organization system, to improve the information level of the tax inspection, and to perfect the operating mechanism of the tax inspection; Strengthen the management of human resources of tax audit, and strive to cultivate a high-quality tax audit team. This paper is divided into six chapters. The first chapter is the introduction, which clarifies the background and purpose of the topic. The second chapter outlines the influencing factors and related theoretical basis of the tax audit system. The third chapter briefly reviews the development of tax inspection in China since the implementation of the tax Collection and Management Law, and briefly comments on the reform of the tax inspection system and mechanism in various parts of the country and its achievements. The fourth chapter focuses on the function orientation. The organizational system, the legal system, the information means of audit, the construction of the audit team, etc., have analyzed the drawbacks of the current tax inspection system in China. The fifth chapter summarizes and analyzes the characteristics and advantages of foreign advanced tax inspection system and its reference significance to our country. The sixth chapter tries to put forward the ideas and countermeasures to perfect the tax inspection system in our country.
【學(xué)位授予單位】：東北財經(jīng)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：2287253
[Abstract]:With the rapid development of our economy and the strengthening of tax collection and management, tax inspection plays a more important role in the whole tax system. Tax inspection is of great significance in cracking down on tax-related illegal and criminal activities, purifying the tax environment, maintaining tax order, promoting tax fairness and improving the degree of tax compliance in the whole society. The tax inspection system plays a decisive role in the construction of the tax inspection system, the exertion of the tax audit function and the achievement of the tax audit goal. The tax inspection system is an important part of the tax collection and management system. It is an organic system composed of the establishment of the tax inspection organization, the division of duties, the distribution of authority, the work system of tax inspection and the operating mechanism. Based on a brief evaluation of the basic conditions of the tax inspection system adapting to the needs of the development of tax revenue, this paper analyzes the problems existing in the tax inspection system from the perspective of the influencing factors of the tax inspection system. Combined with the success of the tax inspection system in developed countries, the author puts forward the basic ideas and optimization countermeasures to perfect the tax inspection system in China. In the course of the research, the core function of tax audit and the realization of the fundamental goal of tax audit are always taken as the standard of evaluating the tax audit system. This paper points out the disadvantages of the tax inspection system in our country, such as insufficient understanding of the function of tax inspection, deviation in the orientation of the tax inspection, weak independence of the unscientific tax inspection in the establishment of the organization, and weak law enforcement environment in the imperfect legal system of the tax inspection. Tax audit information construction lags behind, tax audit professional talent shortage. The existence of these problems seriously restricts the deep development of tax inspection. If it is not fundamentally studied and solved, the tax inspection will not adapt to the development of economy and the need of tax collection and management. Therefore, the State Administration of Taxation has put forward the research subject of "Modernization of tax Inspection". This article draws lessons from the international advanced tax inspection experience and the tax inspection system superiority, unifies our country actual attempt to provide the beneficial consummation our country tax inspection system to strive the feasible suggestion: based on the core function, establishes the law enforcement type tax inspection thought; To establish and perfect the tax inspection law system, to improve and optimize the tax legal environment, to establish the independent tax inspection organization, to establish the flat management organization system, to improve the information level of the tax inspection, and to perfect the operating mechanism of the tax inspection; Strengthen the management of human resources of tax audit, and strive to cultivate a high-quality tax audit team. This paper is divided into six chapters. The first chapter is the introduction, which clarifies the background and purpose of the topic. The second chapter outlines the influencing factors and related theoretical basis of the tax audit system. The third chapter briefly reviews the development of tax inspection in China since the implementation of the tax Collection and Management Law, and briefly comments on the reform of the tax inspection system and mechanism in various parts of the country and its achievements. The fourth chapter focuses on the function orientation. The organizational system, the legal system, the information means of audit, the construction of the audit team, etc., have analyzed the drawbacks of the current tax inspection system in China. The fifth chapter summarizes and analyzes the characteristics and advantages of foreign advanced tax inspection system and its reference significance to our country. The sixth chapter tries to put forward the ideas and countermeasures to perfect the tax inspection system in our country.
【學(xué)位授予單位】：東北財經(jīng)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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