【摘要】：稅收是國家為實現(xiàn)其職能,憑借其政治權(quán)力,依法參與單位和個人的財富分配,強(qiáng)制、無償?shù)娜〉秘斦杖氲囊环N形式。隨著經(jīng)濟(jì)的發(fā)展,國家稅款流失的現(xiàn)象也日益嚴(yán)重。納稅評估作為一種新的管理方式被引入我國,很大程度上可以提高稅收征管效率、降低稅收風(fēng)險。經(jīng)過十余年的發(fā)展和運(yùn)用納稅評估研究已經(jīng)取得了良好成績,但依然存在一些問題。本文在介紹納稅評估的基本概念的基礎(chǔ)上,結(jié)合稅務(wù)與納稅人之間的博弈理論以及風(fēng)險管理理論,將我國納稅評估的發(fā)展與國外納稅評估發(fā)展進(jìn)行比較,找出我國現(xiàn)行納稅評估體系中存在的不足之處,說明我國進(jìn)行納稅評估研究的必要性。本文首先遵循納稅評估指標(biāo)體系建立的各個原則,構(gòu)建以財務(wù)指標(biāo)為基礎(chǔ)的納稅評估指標(biāo)；其次、使用專家問卷的方式調(diào)查并確定了各個指標(biāo)之間的相對重要程度,利用層次分析法將各個指標(biāo)進(jìn)行歸類、分層處理,具體將納稅評估的十七個指標(biāo)分為目標(biāo)層、準(zhǔn)則層及指標(biāo)層,然后利用層次分析法進(jìn)行多次計算,最后得出每個指標(biāo)的權(quán)重,并且使用熵技術(shù)對權(quán)重進(jìn)行修正；最后、利用綜合差異率的思想建立最終的納稅評估模型,通過計算每一項指標(biāo)的差異率并結(jié)合該項指標(biāo)所占權(quán)重,從而得出被評估企業(yè)的綜合差異率。通過綜合差異率就可以反映出被評估企業(yè)的整體稅收風(fēng)險大小,稅務(wù)部門就可以根據(jù)企業(yè)的綜合差異率的降序排列,挑選稅務(wù)風(fēng)險偏大企業(yè)進(jìn)行優(yōu)先的納稅評估。本文選取ABC公司為例,利用建立的模型對該公司2011年至2013年的財務(wù)數(shù)據(jù)進(jìn)行計算分析,得出相應(yīng)的綜合差異率,并對該公司進(jìn)行實際納稅評估,以實際評估出的風(fēng)險點及存在問題對納稅評估模型的計算結(jié)果進(jìn)行驗證,證明建立的納稅評估指標(biāo)模型的有效性,并在實證研究的基礎(chǔ)上找出存在的問題與不足,對現(xiàn)行的征收管理模式提出意見與建議。
[Abstract]:In order to realize its function, taxation is a kind of form that the country can take part in the distribution of wealth of units and individuals according to law, compulsively and without charge, by virtue of its political power. With the development of economy, the phenomenon of national tax loss is becoming more and more serious. Tax assessment is introduced into China as a new management method, which can improve the efficiency of tax collection and management to a great extent and reduce the tax risk. After more than ten years of development and application of tax assessment research has achieved good results, but there are still some problems. On the basis of introducing the basic concept of tax assessment, combining the theory of game between tax and taxpayer and the theory of risk management, this paper compares the development of tax assessment in our country with that in foreign countries. This paper finds out the deficiency of the current tax assessment system in China, and explains the necessity of the tax assessment research in our country. Firstly, this paper follows the principles of the establishment of the tax assessment index system, and constructs the tax assessment index based on the financial index. Secondly, using the method of expert questionnaire to investigate and determine the relative importance of each index, using the Analytic hierarchy process to classify each index, and to divide the 17 indexes of tax assessment into target level. The criterion layer and index layer are used to calculate the weight of each index and the entropy technique is used to modify the weight. Finally, the final tax assessment model is established by using the idea of comprehensive difference rate. By calculating the difference rate of each index and combining the weight of the index, the comprehensive difference rate of the evaluated enterprise is obtained. The overall tax risk of the evaluated enterprise can be reflected by the comprehensive difference rate, and the tax department can select the enterprise with large tax risk to give priority to the tax assessment according to the descending order of the comprehensive difference rate of the enterprise. In this paper, ABC Company is selected as an example, the financial data from 2011 to 2013 are calculated and analyzed by using the established model, the corresponding comprehensive difference rate is obtained, and the actual tax assessment of the company is carried out. The calculation results of the tax assessment model are verified by the risk points and existing problems, which proves the validity of the established tax assessment index model, and finds out the existing problems and shortcomings on the basis of the empirical research. To the present collection management mode puts forward the opinion and the suggestion.
【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F275

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本文編號：2310860