“营改增”税制改革下青岛市国税稽查联动工作研究

发布时间：2018-03-15 05:20

本文选题：营改增　切入点：税务稽查　出处：《中国海洋大学》2014年硕士论文　论文类型：学位论文

【摘要】：税务稽查是税收征管的最后一道防线,担负着打击涉税违法行为、促进纳税遵从的重要职责,在防范税收流失、维护社会经济秩序等方面发挥着重要的作用。在全球经济一体化和信息技术手段飞速进步的大环境下,稽查工作面临着来自各个方面的挑战,改进和完善稽查工作是大势所趋。“营改增”是我国“十二五”时期深化税制改革的重要组成部分,也是当前落实新宏观调控政策,实行结构性减税的核心内容。随着“营改增”深入实施和逐步扩围,国税稽查迎接新挑战形势紧迫、任务艰巨。“营改增”所带来的挑战,影响到税务稽查职能作用,以及各环节工作流程等方方面面。“营改增”的深入推进,给稽查带来的影响是多个层面的。从短期看,稽查应迅速适应“营改增”所带来的新变化、新要求,加快完成自身调整和优化,提高执法能力,保证“营改增”政策有效执行。从长期看,税务稽查应对“营改增”挑战的核心是改革行政组织,提高组织绩效。实现这个目标的关键是实施稽查联动改革,加强制度和机制建设,实施业务重组和流程再造,强化各环节配合协调,优化资源配置效率,从内生方面增强稽查执法能力。通过实施稽查联动改革,提高稽查的组织绩效,达到提高稽查效率和质量的根本目的。稽查联动改革的实施,应遵循统筹规划、协调配合、整体最优和信息共享的原则,规划实施三个方面的工作：第一,从基础制度入手,从根本上消除稽查对“营改增”现有工作需求的不适应；第二,从提高稽查整体效能的角度,加强顶层设计,系统规划业务重组和流程再造,推动稽查组织专业化和信息化；第三,提高稽查信息应用能力,为稽查联动改革提供技术支持。本文通过对“营改增”对青岛市经济和税收工作的影响以及给税务稽查工作带来的挑战进行分析,从完善稽查各环节基础制度,推进业务重组和组织信息化改造,加强数据分析应用等方面对税务稽查工作联动提出了规划,为解决将要而临的现实问题结合国税稽查工作实际提出可操作性较高勺方案。
[Abstract]:Tax inspection is the last line of defense for tax collection and management. It has the important duty of cracking down on tax-related illegal acts and promoting tax compliance. The maintenance of social and economic order plays an important role. In the environment of global economic integration and the rapid progress of information technology means, the audit work is facing challenges from all aspects. Improving and perfecting the audit work is the trend of the times. "Operation Reform and increase" is an important part of deepening tax system reform during the 12th Five-Year Plan period, and is also the current implementation of new macro-control policies. The core content of the implementation of structural tax reduction. With the in-depth implementation and gradual expansion of the "business reform and increase", the situation of the state tax inspection is urgent and the task is arduous. The challenge brought by the "business reform and increase" affects the function of tax inspection. As well as all aspects of the work flow of various links. The in-depth promotion of the "camp reform and increase" has brought many levels of impact to the audit. In the short term, the audit should quickly adapt to the new changes and new requirements brought about by the "camp reform and increase". Accelerate the completion of self-adjustment and optimization, improve the ability to enforce the law, and ensure the effective implementation of the policy. In the long run, the core of tax inspection to meet the challenge of "reform and increase" is to reform the administrative organization. To improve organizational performance, the key to achieve this goal is to implement the joint inspection reform, strengthen the construction of systems and mechanisms, implement business reengineering and process reengineering, strengthen coordination among various links, and optimize the efficiency of resource allocation. Strengthen the law enforcement ability of audit from the endogenous aspect, improve the organizational performance of the audit by implementing the joint inspection reform, achieve the fundamental purpose of improving the efficiency and quality of the audit. The implementation of the joint inspection reform should follow the overall plan and coordinate with each other. The principle of overall optimization and information sharing, planning and implementation of three aspects of the work: first, from the basic system, fundamentally eliminate the audit of the "camp reform and increase" the existing work needs; second, from the perspective of improving the overall effectiveness of audit, Strengthen top-level design, system planning, business reengineering and process reengineering, promote the specialization and informatization of audit organizations; third, improve the ability of auditing information application, This paper analyzes the impact of "business reform and increase" on the economic and tax work in Qingdao and the challenges to the tax inspection work, so as to improve the basic system of audit. This paper puts forward a plan for the linkage of tax inspection in the aspects of promoting business reorganization and organization information transformation, strengthening the application of data analysis and so on, and puts forward a more operable scheme for solving the impending practical problems combined with the actual situation of national tax inspection.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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