云南省国税税务稽查管理问题研究

发布时间：2018-02-01 13:18

本文关键词： 国税税务稽查管理　出处：《云南财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国税收征管体系的不断完善，，税务稽查的重要性也日益提高，从而对税务稽查在保障税收收入、打击涉税违法犯罪、促进税收遵从、维护税收法律政策贯彻实施等方面的职能提出更高的要求。然而，当前我国税务稽查基本上还处于“收入型”、“任务型”稽查的定位，云南省国税税务稽查也不例外，面对新时期下的税收执法环境，云南省国税稽查管理势必面临着从单纯的监督、打击型向监督打击与管理服务并重型转变，充分发挥其维护地方税收秩序的重要职能。云南省作为我国民族种类最多的少数民族聚居地，同时地处西南边陲，其经济、政治、社会情况都具有特殊性，云南省税务稽查管理的完善与稳定对于在全国范围内实现“和谐税收”具有重要意义。目前，我国现有的有关税务稽查管理方面的研究多是基于全国视角进行的，其中鲜有针对云南省国税税务稽查管理的研究，所以，本文将云南省国税税务稽查管理作为主要研究对象。本文通过对云南省国税稽查管理中的税务稽查法律法规制度、税务稽查体制、税务稽查执法模式以及稽查队伍建设四个方面现状进行分析研究，并结合其管理过程中的真实案例研究，理论联系实际，得出其管理中存在的问题并对其深层次成因进行研究，最终提出与云南省具体省情相适应、与国税税务稽查实际工作相结合的对策建议。希望本文研究结果对于完善税务稽查管理能有所帮助，为这一领域的研究提供借鉴。
[Abstract]:With the continuous improvement of tax collection and management system in China, the importance of tax inspection is also increasing, thus tax inspection in the protection of tax revenue, the fight against tax-related crimes, promote tax compliance. However, at present, the tax inspection in our country is still basically in the position of "income type" and "task type" inspection. Yunnan Province tax inspection is no exception, in the face of the tax enforcement environment in the new period, the management of Yunnan State tax inspection is bound to face the transition from pure supervision, strike to supervision and management services. Give full play to its important function of maintaining local tax order. Yunnan Province, as the largest ethnic minority settlement in China, is also located in the southwest border, its economic, political, social conditions have their particularities. The perfection and stability of tax inspection management in Yunnan Province is of great significance to the realization of "harmonious taxation" in the whole country. The current research on tax inspection management in China is mostly based on the national perspective, among which there is little research on the tax inspection management in Yunnan Province, so. This paper takes the tax inspection management of Yunnan Province as the main research object. This paper analyzes and studies the current situation of the laws and regulations of tax inspection, the system of tax inspection, the mode of law enforcement of tax inspection and the construction of inspection team in Yunnan Province. And combined with its management process of the real case study, theory combined with practice, the problems in its management and its deep-seated causes are studied, and finally put forward to adapt to the specific situation of Yunnan Province. It is hoped that the research results of this paper will be helpful to improve the management of tax inspection and provide reference for the research in this field.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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