大连M化工材料有限责任公司纳税评估分析

发布时间：2018-01-07 07:29

本文关键词：大连M化工材料有限责任公司纳税评估分析　出处：《辽宁大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着中国经济的飞速发展，我国纳税主体不断增加，纳税规模也日渐扩大，随之而来的是税源流失情况也日益严重。增值税作为流转税的一种，有着征收复杂程度高、税收征管漏洞多、以及征管难度较大的特点，因此增值税的税源流失问题就显得尤为突出，转变税收征管思路，创新税收征管办法、手段和提高税收征管效率就成为当下税收征管工作的一项重要任务。纳税评估作为一个国际通行的税收管理制度，但对于我国税收体系而言还可以说是一个新的事物，正处于刚刚起步和逐步探索发展的过程。这几年，我国税务人员在实践中不断学习和探索，使得纳税评估工作不断完善，积累了很多宝贵的经验，评估水平日益增强。纳税评估是连接纳税申报和纳税检查的桥梁，从而加强了税源管理的事中监督，，对完善我国税收体系和制度建设提供了新思路、新方法，也为税收管理在实践中的应用提供了借鉴意义。本文分为四部分进行阐述，其中第一部分提出本文的选题背景和意义，介绍了纳税评估产生来源以及在我国发展的现状，并且综合阐述了本文的研究方法、结构思路、创新点和应用价值，为全文的写作奠定了基本步调；第二部分主要是讲述了纳税评估的一般概念，以及纳税评估的原则、作用以及一般流程，为纳税评估案例的一般性研究打下理论基础；第三部分是将纳税评估概念引入到实践应用环节，首先根据收集企业的纳税申报原始材料进行初步分析，确定重点评估对象。其次，通过系统化的软件检测，以及专业化的纳税评估指标分析，按照确定评估对象、评估分析、询问核实、评定处理、管理建议五个步骤，对选定的大连M化工材料有限责任公司在2006年-2009年间的纳税情况做出评估。然后确定企业在经营过程中容易发生的进项税额转出、隐瞒销售收入、发票认证管理以及关联企业转让定价等方面的问题；第四部分是启示和建议，根据对大连M化工材料有限责任公司评估分析过程中发现的问题给出相应的对策建议，为纳税评估工作提供了管控新方法，也为今后纳税评估工作的开展积累了宝贵的经验。
[Abstract]:With the rapid development of economy China, China's main tax increases, the size of the tax is also growing, followed by the loss of revenue are also increasingly serious. The value-added tax as a tax levy, has a high level of complexity, tax loopholes, and the characteristics of collection difficult, so the problem of tax revenue loss particularly on the tax collection, transformation of ideas, the innovation of tax collection and administration measures and means to improve the efficiency of tax administration has become an important task for the current work of tax collection and administration of tax assessment. As an international general tax administration system, but also for China's tax system can be said to be a new thing. It is at the beginning and gradually explore the process of development. In recent years, China's tax personnel in the practice of continuous learning and exploration, the tax assessment work continues to improve, the accumulation of a very Many valuable experience, evaluation level is increasing. The tax assessment is a bridge connecting the tax declaration and tax inspection, so as to strengthen the supervision of tax source management business, to provide new ideas, improve the construction of tax system and the system of our country in the new method, but also provides reference for the application of revenue management in practice.
This paper is divided into four parts, the first part puts forward the background and significance of this paper, introduces the origin and current situation of tax assessment in our country's development, and elaborates the research methods, the structure of ideas, innovation and application value, laid the foundation for the full text of the pace of writing; the second part is describes the general concepts and principles of tax assessment, tax assessment, and general process, lay a theoretical foundation for the study of the general tax assessment case; the third part is the tax assessment concept into practice link, according to the tax collection of corporate reporting raw materials are preliminarily analyzed, secondly determine the key assessment object., through systematic analysis and software testing, professional tax assessment index, according to determine the evaluation object, evaluation analysis, inquiry and verification, assessment office Management, suggest five steps for the selected M Dalian chemical material limited liability company to assess the tax situation in the years 2006 -2009. And then determine the enterprise easily during the operation of the input tax turn, hide sales revenue, invoice management and related enterprises transfer pricing and other aspects of the problem; the fourth part is the enlightenment and advice, suggestions are given according to the evaluation and analysis of the problems found in the corresponding process of Dalian M chemical material limited liability company, provides a new method for the control of the tax assessment, but also for the future to carry out the tax assessment assessment work has accumulated valuable experience.

【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.4;F426.72;F812.42

【参考文献】