完善我国纳税评估制度的对策研究

发布时间：2018-04-08 17:30

本文选题：纳税评估　切入点：涉税信息平台　出处：《吉林财经大学》2014年硕士论文

【摘要】：现代征管模式要求海量数据和信息的集中，同时要求人机结合以高效处理数据和各种税收相关信息，为适应现代征管模式，纳税评估应运而生。纳税评估萌芽于税收实践工作，现处于发展阶段，纳税评估的现实意义在于：符合科学化、专业化和精细化发展的税收管理要求，能够尽可能的填补管理不足、税源监控不力和征查间重复或错位等系统缺陷，，有助于优化税收征收管理制度，有利于降低税收流失程度，能够增进纳税遵从度。纳税评估在美国、德国等发达国家已被运用多年，在这些国家的税收征管工作中发挥了积极作用，成果显著。本文对纳税评估概念进行界定后，在明确其内涵的基础上，分析我国现存的评估工作中遇到的问题和存在的瓶颈。接着，笔者分析国外经验并提取值得我国借鉴的工作思想和工作方法，进而形成应对我国纳税评估存在问题的相关对策。最后，结合两个源自基层的纳税评估案例，以小见大，辅助阐释现存问题。论文的主要内容如下：第一部分为引言,主要论述了本篇文章的研究背景及意义、国内外研究基本现状、研究内容及研究方法、本文可能的创新之处及不足。第二部分是对我国纳税评估概念的探讨和定位，以及对我国纳税评估现状的着重介绍，总共划分为四个子部分。第一个子部分是对纳税评估概念的界定，这是进行研究的最基础部分，通过对概念进行辨析，明确纳税评估的主体、客体和内容。其余三个子部分是对纳税评估现状的阐述：第二个子部分是我国纳税评估的发展进程，不同于现有教材和文献的划分，笔者认为纳税评估经历了两个阶段，即起步阶段和探索阶段；第三个子部分充分肯定和强调纳税评估是税收征管的重要环节；第四个子部分阐述了纳税评估在我国处于初级阶段是现状，现存突出问题如下：信息来源存局限性，未建立全国统一、规范的评估模型和指标，缺乏信息技术支撑，体质保障不足以及纳税评估与税务稽查的定位不明晰。第三部分介绍了美国、日本等纳税评估做法和经验较为典型的国家共四个，并总结六点启示，这些启示对纳税评估的探索工作具有重要的借鉴意义。第四部分笔者给出了有助于完善我国纳税评估制度的对策和建议。第一点建议是重建税收管理模式，具体分为流程重置和机构重置；现阶段我国纳税评估迫切需要完善涉税信息平台建设，将信息平台建设分为两个构建项目，一个是在政府各职能部门间搭建综合治税信息平台项目，另一个是在全社会范围内构建第三方信息平台项目；第三点提出建立科学的纳税评估指标体系应遵循的原则和工作思路；第四点强调信息技术对评估工作的重要性；第五点阐述的是为满足现实需求而要进一步提高纳税评估人员素质的改善建议；第六点建议为应厘清纳税评估和税务稽查二者间的关系。第五部分为我国纳税评估实践，笔者介绍两个来源于基层的具有一定代表性的纳税评估案例，展示税务机关的纳税评估实务，并对案例加以评析。
[Abstract]:The present paper analyzes the problems and bottlenecks of tax assessment in the developed countries , such as scientific , professional and refined development , which can help to optimize the tax collection management system and improve the tax compliance .

The main contents of this paper are as follows :

The first part is preface , mainly discusses the background and significance of this article , the basic present situation , the research content and the research method at home and abroad , the possible innovations and shortcomings of this article .

The second part is the discussion and positioning of the concept of tax assessment in China , and the emphasis on the present situation of tax assessment in China . The first part is the definition of the concept of tax assessment . The first subpart is the basic part of the study . The second part is the development process of tax assessment in China . The second part is the development process of tax assessment in China . The second part is the development process of tax assessment in China .
The third subsection fully affirms and emphasizes that tax assessment is an important link of tax collection .
The fourth subsection describes the present situation of tax assessment in the primary stage of our country . The existing problems are as follows : the limitation of information sources , the lack of establishment of national unity , standardized assessment models and indicators , the lack of information technology support , inadequate physical security , and the unclear positioning of tax assessment and tax audit .

The third part introduces four typical countries , such as the United States , Japan and so on , and summarizes six points of inspiration . These revelations have important reference significance to the exploration of tax assessment .

In the fourth part , the author gives some countermeasures and suggestions which help to perfect our country ' s tax assessment system . The first suggestion is to rebuild the tax management mode , which is divided into process reset and institutional reset .
At present , there is an urgent need to improve the construction of the tax information platform , and the construction of the information platform is divided into two construction projects , one is to construct the comprehensive tax information platform project between the functional departments of the government , and the other is to construct the third party information platform project within the whole society .
The third point is to put forward the principles and working methods that should be followed in establishing the index system of tax assessment of science ;
The fourth point stresses the importance of information technology for the evaluation work ;
The fifth point sets forth the suggestions to improve the quality of tax assessment personnel in order to meet the realistic demand .
The sixth point is to clarify the relationship between tax assessment and tax audit .

The fifth part is the practice of tax assessment in China . The author introduces two cases of tax assessment , which are derived from the grass - roots level , demonstrate the tax assessment practice of the tax authorities , and analyze the cases .

【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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