【摘要】：最近幾年來，我國國民經(jīng)濟實現(xiàn)了跨越式發(fā)展與進步，這就要求我國稅收管理與稅務稽查制度不斷創(chuàng)新，與時俱進，因此稅務稽查現(xiàn)代化是今后的發(fā)展趨勢，要求在法制建設、自身架構(gòu)、信息平臺建設、稅務稽查工作人員專業(yè)水平等進行迅速的調(diào)整，及時解決潛在的問題。 本文基于上述社會背景，搜集與整理了大量關于稅務稽查方面的研究文獻資料。首先，基于稅務稽查現(xiàn)代化為原點，明確稅務稽查的廣義概念與狹義概念，本文主要研究稅務稽查的廣義概念。整理出稅務稽查現(xiàn)代化的三個特點，稅務稽查信息化建設是稅務稽查現(xiàn)代化的重要基礎，稅法遵從度與稅務稽查理念的提高是實現(xiàn)稅務稽查現(xiàn)代化的前提條件，建立健全完善、全面的稅務稽查體系是關鍵；以此建立了“稅收赦免”制度，建立“四化稽查”的管理理念、建立“全程稽查”的管理模式，建立風險管控體系，以此總結(jié)出稅務稽查現(xiàn)代化的的發(fā)展道路。其次，結(jié)合國內(nèi)稅務稽查的發(fā)展現(xiàn)狀，從整體入手，總結(jié)分析我國稅務稽查部門在稅務稽查軟件的使用情況，為本文提出切實可行的解決辦法提供基礎。第三，基于對比分析研究方法，重點論述了稅務稽查制度相對成熟完善的美國、德國與日本的稅務稽查制度，重點研究不同國家的稅務稽查的差別，同時根據(jù)我國的具體實際，吸收精華部分。第四，結(jié)合上文稅務稽查現(xiàn)代化的概念，論述實現(xiàn)稅務稽查現(xiàn)代化的政策，具體分為七個方面：稅務稽查理論現(xiàn)代化、稅務稽查手段的現(xiàn)代化、稅務稽查隊伍現(xiàn)代化、稅務稽查機構(gòu)扁平化、稅務稽查方式集約化、稅務警察隊伍現(xiàn)代化、綜合治稅現(xiàn)代化，提出實現(xiàn)我國稅務稽查現(xiàn)代化的發(fā)展途徑。 本文希望能夠引起社會、各級政府部門對于稅務稽查現(xiàn)代化建設的重視，加快稅務稽查現(xiàn)代化進程，，不斷提升我國稅務稽查專業(yè)水平與現(xiàn)代化建設，在研究稅務稽查現(xiàn)代化的過程中，不斷提高自身的稅務理論分析、專業(yè)水平與實踐能力。
[Abstract]:In recent years, the national economy of our country has achieved leapfrog development and progress, which requires our tax administration and tax inspection system to continuously innovate and keep pace with the times. Therefore, the modernization of tax inspection is the development trend in the future and requires the construction of the legal system. Self-structure, information platform construction, tax audit staff professional level and so on to quickly adjust, solve potential problems in time. Based on the above social background, this paper collects and collates a lot of literature on tax audit. First of all, based on the modernization of tax audit as the origin, the broad concept and narrow concept of tax audit are defined. This paper mainly studies the broad concept of tax audit. Sorting out the three characteristics of the modernization of tax inspection, the information construction of tax inspection is the important foundation of the modernization of tax inspection, the degree of compliance of tax law and the improvement of the idea of tax inspection are the prerequisite for realizing the modernization of tax inspection, and the establishment and perfection of the information system. Comprehensive tax inspection system is the key; On this basis, the system of "tax pardon" is established, the management concept of "four modernizations inspection" is established, the management mode of "whole process inspection" is established, and the risk control system is established, so as to sum up the development road of the modernization of tax inspection. Secondly, combined with the development of domestic tax audit, from the overall point of view, this paper summarizes and analyzes the use of tax audit software in China's tax inspection department, which provides the basis for the practical solution of this paper. Thirdly, based on the comparative analysis and research methods, this paper focuses on the tax inspection systems of the United States, Germany and Japan, which are relatively mature and perfect, and focuses on the differences between different countries, and at the same time, according to the actual situation of our country, Absorb the essence. Fourth, combined with the concept of modernization of tax audit, the paper discusses the policy of realizing modernization of tax audit, which is divided into seven aspects: modernization of tax audit theory, modernization of means of tax inspection, modernization of tax audit team. The development ways of realizing the modernization of tax inspection in our country are put forward in this paper, such as flat tax inspection organization, intensive tax inspection method, modernization of tax police force and comprehensive tax administration modernization. This paper hopes to arouse the attention of the society and government departments at all levels to the modernization of tax inspection, speed up the modernization process of tax inspection, and continuously improve the professional level and modernization of tax audit in China. In the course of studying the modernization of tax inspection, we constantly improve our tax theoretical analysis, professional level and practical ability.
【學位授予單位】：吉林財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

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本文編號：2378145