基于內(nèi)部控制視角的稅收征管研究
發(fā)布時(shí)間：2019-01-10 21:08
【摘要】：經(jīng)濟(jì)新常態(tài),對(duì)國(guó)家治理體系和治理能力現(xiàn)代化提出了新的要求。財(cái)政是國(guó)家治理的基礎(chǔ)和重要支柱,十三五規(guī)劃提出了深化財(cái)稅體制改革總體思路,要求改革和完善稅費(fèi)制度,優(yōu)化稅制結(jié)構(gòu)、完善稅收功能、穩(wěn)定宏觀稅負(fù)、推進(jìn)依法治稅,建立有利于科學(xué)發(fā)展、社會(huì)公平、市場(chǎng)統(tǒng)一的稅收制度體系。稅務(wù)機(jī)關(guān)作為稅收制度改革的實(shí)施機(jī)關(guān),稅收征管是否法制公平、規(guī)范高效和勤政廉潔,影響著稅收籌集財(cái)政收入、調(diào)節(jié)分配、促進(jìn)結(jié)構(gòu)優(yōu)化的作用的發(fā)揮,也影響著財(cái)稅體制改革的成效。而有效的稅收征管內(nèi)部控制,對(duì)貫徹十三五規(guī)劃,建立規(guī)范公平、征管高效的現(xiàn)代稅收制度具有重要意義。自《行政事業(yè)單位內(nèi)部控制規(guī)范(試行)》實(shí)施以來(lái),各級(jí)稅務(wù)機(jī)關(guān)積極推進(jìn)內(nèi)部控制建設(shè),取得了初步成效,但稅收征管的內(nèi)部控制問(wèn)題仍然很突出,如對(duì)內(nèi)控重視不夠、制度建設(shè)不健全、發(fā)展水平不平衡等問(wèn)題。本文以COSO內(nèi)部控制整體框架為分析基礎(chǔ),從內(nèi)部控制的視角研究我國(guó)稅收征管的現(xiàn)狀及存在的問(wèn)題,對(duì)完善稅收征管內(nèi)部控制提出建議。文章從五個(gè)方面進(jìn)行寫作,第一章是緒論,主要闡述選題背景、研究?jī)r(jià)值、文獻(xiàn)綜述及簡(jiǎn)要評(píng)價(jià);第二章是對(duì)內(nèi)部控制和稅收征管的相關(guān)理論進(jìn)行研究;第三章分別從稅收征管的內(nèi)部控制環(huán)境、風(fēng)險(xiǎn)評(píng)估、控制活動(dòng)、信息與溝通和內(nèi)控監(jiān)督五個(gè)方面分析我國(guó)稅收征管現(xiàn)狀及存在的問(wèn)題,提出我國(guó)稅收征管過(guò)程中存在稅收征管人員專業(yè)性不強(qiáng)、風(fēng)險(xiǎn)識(shí)別能力弱、稅收征管監(jiān)控不到位等問(wèn)題;第四章通過(guò)兩個(gè)典型案例,對(duì)稅收征管內(nèi)部控制進(jìn)一步分析,得出啟示;第五章在前幾章研究的基礎(chǔ)上,從加強(qiáng)內(nèi)控環(huán)境建設(shè)、構(gòu)建風(fēng)險(xiǎn)評(píng)估體系、提高內(nèi)部控制能力、建立內(nèi)控信息化系統(tǒng)等方面提出完善我國(guó)稅收征管內(nèi)部控制的路徑。
[Abstract]:New normal economy, to the national governance system and governance capacity modernization put forward new requirements. Finance is the foundation and important pillar of national governance. The 13th Five-Year Plan put forward the general idea of deepening the reform of the fiscal and taxation system, which requires the reform and improvement of the tax and fee system, the optimization of the tax system, the perfection of the tax system, the improvement of the tax function, the stabilization of the macro tax burden, and the promotion of administering taxes according to law. To establish a tax system conducive to scientific development, social equity and market unity. As the implementing organ of tax system reform, tax collection and administration is fair in legal system, standardized, efficient and diligent and clean, which affects the function of raising revenue, regulating distribution, and promoting structural optimization. It also affects the effectiveness of the reform of the fiscal and taxation system. Effective internal control of tax collection and management is of great significance to the implementation of the 13th Five-Year Plan and the establishment of a standardized fair and efficient modern tax system. Since the implementation of the Standard for Internal Control of Administrative institutions (trial implementation), the tax authorities at all levels have actively promoted the construction of internal control and achieved initial results. However, the internal control problems of tax collection and management are still outstanding, such as insufficient attention to internal control. The system construction is not perfect, the development level is not balanced and so on. Based on the overall framework of COSO internal control, this paper studies the current situation and existing problems of tax collection and management in China from the perspective of internal control, and puts forward some suggestions to improve the internal control of tax collection and management. The first chapter is the introduction, which mainly describes the background of the topic, research value, literature review and brief evaluation, the second chapter is the internal control and tax collection and management of the relevant theory. The third chapter analyzes the current situation and problems of tax collection and management in China from five aspects: internal control environment, risk assessment, control activities, information and communication, and internal control and supervision. In the process of tax collection and management in China, there are some problems, such as the lack of professionalism of tax collection and management personnel, the weak ability of risk identification, the lack of monitoring and control of tax collection and management, and so on. The fourth chapter through two typical cases, further analysis of the internal control of tax collection and management, draw inspiration; On the basis of the previous chapters, the fifth chapter puts forward the way to perfect the internal control of tax collection and management in China from the aspects of strengthening the construction of internal control environment, constructing the risk assessment system, improving the ability of internal control and establishing the information system of internal control.
【學(xué)位授予單位】：上海海關(guān)學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42
本文編號(hào)：2406785
[Abstract]:New normal economy, to the national governance system and governance capacity modernization put forward new requirements. Finance is the foundation and important pillar of national governance. The 13th Five-Year Plan put forward the general idea of deepening the reform of the fiscal and taxation system, which requires the reform and improvement of the tax and fee system, the optimization of the tax system, the perfection of the tax system, the improvement of the tax function, the stabilization of the macro tax burden, and the promotion of administering taxes according to law. To establish a tax system conducive to scientific development, social equity and market unity. As the implementing organ of tax system reform, tax collection and administration is fair in legal system, standardized, efficient and diligent and clean, which affects the function of raising revenue, regulating distribution, and promoting structural optimization. It also affects the effectiveness of the reform of the fiscal and taxation system. Effective internal control of tax collection and management is of great significance to the implementation of the 13th Five-Year Plan and the establishment of a standardized fair and efficient modern tax system. Since the implementation of the Standard for Internal Control of Administrative institutions (trial implementation), the tax authorities at all levels have actively promoted the construction of internal control and achieved initial results. However, the internal control problems of tax collection and management are still outstanding, such as insufficient attention to internal control. The system construction is not perfect, the development level is not balanced and so on. Based on the overall framework of COSO internal control, this paper studies the current situation and existing problems of tax collection and management in China from the perspective of internal control, and puts forward some suggestions to improve the internal control of tax collection and management. The first chapter is the introduction, which mainly describes the background of the topic, research value, literature review and brief evaluation, the second chapter is the internal control and tax collection and management of the relevant theory. The third chapter analyzes the current situation and problems of tax collection and management in China from five aspects: internal control environment, risk assessment, control activities, information and communication, and internal control and supervision. In the process of tax collection and management in China, there are some problems, such as the lack of professionalism of tax collection and management personnel, the weak ability of risk identification, the lack of monitoring and control of tax collection and management, and so on. The fourth chapter through two typical cases, further analysis of the internal control of tax collection and management, draw inspiration; On the basis of the previous chapters, the fifth chapter puts forward the way to perfect the internal control of tax collection and management in China from the aspects of strengthening the construction of internal control environment, constructing the risk assessment system, improving the ability of internal control and establishing the information system of internal control.
【學(xué)位授予單位】：上海海關(guān)學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42
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