台州市橡塑制造企业地税稽查选案方法实证研究

发布时间：2018-06-01 12:21

本文选题：稽查选案 + 评价指标体系　；参考：《江西师范大学》2017年硕士论文

【摘要】：随着经济形势的发展变化,税务稽查管理方式也要不断转型,为了充分发挥稽查职能,提升选案质量,目前国家税务总局也更重视风险管理,将普遍推行先开展案头风险分析评估查找高风险纳税人再开展定向稽查的模式,因此,如何通过设计分析模型评估纳税人的税收风险实现科学精准选案,已成为当前优化稽查选案工作的一个重要课题。本文结合税务稽查实践情况,基于层次分析法对橡塑制造企业地税稽查选案进行系统的研究。首先,本文阐述了当前税务稽查选案的背景和意义,并对国内外相关文献进行梳理和评述。其次,简述税务稽查的含义、职能和基本工作程序,以及案源管理流程,并运用风险管理学和财务管理学理论提出进行税务稽查选案的理论基础。再次,简要分析橡塑制造企业存在的主要涉税风险表现,基于层次分析法构建了台州市橡塑制造企业地税稽查选案指标体系。通过专家打分法搜集评分数据,经过计算得出指标权重;再基于选取的台州市橡塑制造企业的实际数据进行实证研究,对研究对象的选案指标进行综合评价。通过对选取样本的实际稽查结果来检验构建的指标体系是否具有一定的适用性。最后,提出构建选案模型的实践应用条件、思路和意义。
[Abstract]:With the development and change of the economic situation, the management mode of tax inspection should be constantly transformed. In order to give full play to the audit function and improve the quality of case selection, the State Administration of Taxation has also attached more importance to risk management at present. Therefore, how to design an analytical model to evaluate taxpayers' tax risk to achieve scientific and accurate case selection, It has become an important subject in the optimization of audit and case selection at present. Based on the practice of tax inspection, this paper systematically studies the local tax inspection cases of rubber and plastic manufacturing enterprises based on analytic hierarchy process (AHP). First of all, this paper expounds the background and significance of the current tax audit cases, and reviews the relevant literature at home and abroad. Secondly, it introduces the meaning, function and basic working procedure of tax audit, as well as the process of case source management, and puts forward the theoretical basis of tax audit case selection by using the theory of risk management and financial management. Thirdly, the paper briefly analyzes the main tax risk performance of rubber and plastic manufacturing enterprises, and constructs the index system of local tax inspection and selection of Taizhou rubber and plastic manufacturing enterprises based on AHP. Through the expert scoring method to collect scoring data, through the calculation of the index weight; then based on the actual data of the selected rubber and plastic manufacturing enterprises in Taizhou to carry out empirical research, the research object of the comprehensive evaluation of the case selection index. Through the actual audit results of selected samples to test whether the constructed index system has certain applicability. Finally, the practical application conditions, ideas and significance of constructing the case selection model are put forward.
【学位授予单位】：江西师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F406.7

【参考文献】