税收核定征收管理的不足及完善

发布时间：2018-09-15 07:18

【摘要】：税收核定征收制度是指针对纳税人会计账簿不健全或缺失,无法查实其应纳税额情况,税务机关无法准确核算其成本,但能通过正确核算其收入的方式计算应税所得的一种征收方式。目前,税收核定征收制度在税收征管实践中普遍存在,主要用于纳税人税法遵从度以及核算能力有待提高的中小企业。作为查账征收的补充措施,核定征收有着不可替代的重要作用:有利于规范纳税行为,有利于打击偷逃税行为,有利于实现个体的公平正义,保障了国家和公众利益不受损。税收核定征收已然成为税收征管的一个重要制度和必要环节。然而面对全新的纳税群体和税收大环境,税收核定无论是从立法层面,还是从实践层面,都没有受到应有的重视。针对税收核定在法律理论上系统化研究不足、执法实践中又问题频出的现状,如何构建完善的税收核定法律体系,是当前立法部门丞待解决的问题。通过运用理论研究和实践研究相结合的方法,对税收核定征收的相关理论进行简要概述,从法律视角对税收核定征收管理在中国税制建设中的适用性进行了研究。根据税法的一般原则,明确核定征收在运用中需遵循的法律原则。同时,客观地分析中国现行的税收核定征收管理现状及存在的弊端,发现主要存在税收核定主体、范围以及原则不明确,税收核定立法与执法不规范,核定征收后续管理与争议救济制度过于简略等问题。对比美国及日本的税收核定管理制度的主要内容,从而启示中国税收核定征收管理中核定原则的确立、税收核定适用范围和方法的规范以及税收核定复议与诉讼制度建立的重要性。通过科学的借鉴西方国家的成功经验,提出完善核定管理制度的相关建议:通过完善税收核定的相关立法,包括税收核定的原则、核定的权利义务、核定的适用范围和条件等明确税收核定制度的法律地位;从健全税务机关责任制度出发,加强税收核定执法,强化税务稽查,完善执法手段规范税收核定的管理;通过科学设计核定方法和规范核定内容,达到优化税收核定程序的目的;同时建立税收核定监督制度,包括健全现有的监督制度和创新信息技术化监督手段。顺应我国法治建设的需求,形成一套结构严谨、内容详实、体系完整的税收核定制度体系。
[Abstract]:The tax approval and collection system refers to the fact that the taxpayer's accounting books are not perfect or lacking, and the tax payable cannot be ascertained, and the tax authorities are unable to accurately account for their costs. But a method of collecting taxable income by correctly calculating its income. At present, the system of tax approval and collection is widely used in the practice of tax collection and management. It is mainly used in the small and medium-sized enterprises whose tax compliance degree and accounting ability need to be improved. As a supplementary measure of checking and collecting accounts, the approved levy plays an irreplaceable important role: it is beneficial to standardize tax paying behavior, to crack down on tax evasion, to realize individual fairness and justice, and to protect the interests of the state and the public. Tax collection has become an important system and a necessary link in tax collection and management. However, in the face of new tax groups and tax environment, tax approval has not received due attention either from the legislative level or from the practical level. In view of the lack of systematic research on the legal theory of tax approval and the frequent problems in the practice of enforcing the law, how to construct a perfect legal system of tax approval is a problem to be solved by the legislature at present. By using the method of combining theoretical research with practical research, this paper gives a brief overview of the relevant theories of tax approval and collection, and studies the applicability of tax assessment and collection management in the construction of Chinese tax system from the perspective of law. According to the general principles of the tax law, the legal principles to be followed in the application of tax collection are clearly confirmed. At the same time, by objectively analyzing the current situation and drawbacks of the tax approval and collection management in China, it is found that the main body, scope and principle of tax approval are not clear, and the legislation and enforcement of tax approval are not standardized. Approved collection follow-up management and dispute relief system is too simple and so on. By comparing the main contents of the tax approval and management system in the United States and Japan, this paper enlightens the establishment of the verification principle in the tax approval and collection management in China. The application scope and method of tax approval and the importance of establishing tax approval review and litigation system. By using the successful experience of western countries for reference scientifically, this paper puts forward some relevant suggestions to perfect the approved management system: through perfecting the relevant legislation of tax approval, including the principle of tax approval, the right and obligation of approval, The legal status of the tax approval system should be clarified, such as the scope of application and the conditions of application, the law enforcement should be strengthened, the tax inspection should be strengthened, and the management of the tax approval should be standardized from the point of view of perfecting the responsibility system of the tax authorities. The purpose of optimizing the tax approval procedure is to optimize the tax approval procedure by scientifically designing and standardizing the approved contents, and at the same time to establish the tax approval and supervision system, including perfecting the existing supervision system and innovating the information technology supervision means. In accordance with the needs of the construction of rule of law in our country, a set of tax approval system with strict structure, detailed content and complete system is formed.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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