本文選題：房地產(chǎn)業(yè) + 納稅評估��； 參考：《湖北大學》2014年碩士論文

【摘要】：房地產(chǎn)納稅評估這一概念引入我國已久,但由于納稅評估系統(tǒng)開發(fā)建設滯后、指標設計精細化不足、數(shù)據(jù)信息渠道單一、質量堪憂等原因,導致我國評估工作實施過程中存在諸多不足。房地產(chǎn)業(yè)納稅評估模型是在信息技術現(xiàn)代化背景下,經(jīng)過長期的選擇和采用一系列反應納稅人履行稅收法律義務、規(guī)模、結構、比例等指標,通過財務數(shù)據(jù)間的邏輯關系和數(shù)學規(guī)律構成可以在納稅人申報數(shù)據(jù)真實性和準確性上做出方向上的判斷。為納稅人提供自我糾錯的機會,并采取相應的征管措施,以增強稅源管理,提高稅收遵從度的管理行為。 本文在有關理論綜述的基礎上對房地產(chǎn)業(yè)納稅評估模型進行深入研究,并遵循全面性、針對性、可行性、可比性設計原則,針對貴州省地方稅務局房地產(chǎn)業(yè)納稅特點構造了一套簡單實用的房地產(chǎn)業(yè)納稅評估系統(tǒng),彌補當前貴州省房地產(chǎn)業(yè)納稅工作存在的諸多不足。系統(tǒng)可分為數(shù)據(jù)采集、模型計算、評估分析、核實處理等五步來運作。其中模型的計算占有核心主導地位。模型中的取數(shù)采用從MIS系統(tǒng)、稅企平臺和第三方信息這三方面多渠道自動取數(shù)方式,在保證取數(shù)范圍變廣的基礎上進一步降低了計算誤差。結合貴州省地方稅務局工作情況,模型指標設計更具針對性也更加精細化,按項目的前中后期多方面比對分析,并在計算機上得以實現(xiàn),從而減少了人工參與干涉,使評估結果更具有真實性和準確性。
[Abstract]:The concept of real estate tax assessment has been introduced into our country for a long time, but due to the lagging of the development and construction of tax assessment system, the insufficient design of indicators, the single channel of data and information, and the poor quality, etc. As a result, there are many deficiencies in the implementation of the evaluation work in China. Under the background of information technology modernization, the real estate tax assessment model adopts a series of indicators to reflect the taxpayer's tax obligation, scale, structure, proportion and so on. Through the logical relation between financial data and the constitution of mathematical law, the direction judgment can be made on the veracity and accuracy of taxpayer declaration data. In order to enhance the management of tax source and tax compliance, it provides the opportunity for taxpayers to correct their mistakes and take the corresponding measures of collection and management. Based on the theoretical review, this paper makes a deep research on the tax assessment model of real estate industry, and follows the design principles of comprehensiveness, pertinence, feasibility and comparability. According to the characteristics of real estate industry tax payment in Guizhou Local Taxation Bureau, a simple and practical tax assessment system for real estate industry is constructed, which can make up for the shortcomings of the real estate industry tax payment work in Guizhou Province at present. The system can be divided into five steps: data acquisition, model calculation, evaluation and analysis, verification and processing. The calculation of the model occupies the core leading position. In the model, the method of automatic number taking from MIS system, tax enterprise platform and third party information is adopted, which can further reduce the calculation error on the basis of ensuring the wide range of the number taken. Combined with the work situation of Guizhou Provincial Local Taxation Bureau, the model index design is more pertinence and more refined. According to the analysis of many aspects before, middle and later period of the project, and realized on the computer, the manual participation interference is reduced. To make the evaluation results more authentic and accurate.
【學位授予單位】：湖北大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;F299.23

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