A市地税系统提高税务稽查效率的对策研究

发布时间：2018-02-14 22:19

本文关键词： 税务稽查稽查效率稽查成本　出处：《内蒙古大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着市场经济的不断规范,我国的税务稽查专业化建设不断推进,稽查的打击反偷税漏税,促进征管的职能得到强化。税务稽查的各要素环节,也发生着很大的改变。稽查职能的转变为维护税收秩序,打击税收违法行为,防止税款流失,提高纳税人自觉纳税意识,规范征管水平,起到了重要作用。但是,由于一些内在因素和外部因素,稽查外防偷漏、内查征管的职能还未充分发挥,稽查内部及社会其他部门的关系还未理顺,现在情形下,研究稽查效率具有重要意义。本文通过论述税务稽查和稽查效率的相关概念,从税务稽查的效率理论和工作实践两个角度展开了实证比较分析,对比了A市地税税务稽查局与国内其他地区以及国外税务稽查的差距,探讨了影响税务稽查效率发挥的因素,进一步分析了A市地税税务稽查局在稽查工作中存在的问题及原因,提出了A市地税系统提高税务稽查效率的对策。
[Abstract]:Along with the market economy continue to regulate the construction of tax inspection of our professional advancement, inspection of the fight against tax evasion, promote the collection and management functions have been strengthened. The elements of tax inspection, has also undergone a great change. Change the inspection function to maintain tax order, combating tax violations, to prevent the loss of tax revenue and improve the taxpayer consciousness of tax, regulate the level of management, played an important role. However, due to some internal and external factors, anti evasion inspection administration functions, also has not been fully played, the relationship between internal audit and other sectors of society has not been straightened out, the present case, it is important to study the inspection efficiency.
This paper discusses the concept of tax inspection and inspection efficiency, the empirical comparative analysis from two tax inspection efficiency theory and practice point of view, compared to the A City Local Tax Inspection Bureau and other areas of domestic and foreign tax gap, discusses the factors affecting the efficiency of tax inspection, further analysis of the problem and the reasons for the tax bureau of A city tax exists in the audit, and puts forward some countermeasures for A city tax system, improve the efficiency of tax inspectors.

【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

【参考文献】