泉州市地税稽查管理存在的问题及对策研究

发布时间：2018-04-16 11:37

本文选题：泉州地税 + 稽查管理　；参考：《华侨大学》2016年硕士论文

【摘要】：“征”和“管”是现代税收征管最关键的两个环节,“管”是手段,“征”是目的。从国家的角度来讲,税务稽查就是最后的“管理”手段,目的是促进国家税收应“征”尽“征”;从纳税人的角度来说,税务稽查是税务机关运用查惩的管理手段,目的是促进纳税人提高纳税遵从意识。税务稽查管理工作的质量,是由一个个基层税务稽查局的稽查管理质量累积形成的,因此其质量的高低,完全取决于基层税务稽查管理工作的质量和成效。随着全球经济日趋一体化,我国税收管理理念的发展也一步步趋向现代化,泉州市地税稽查管理旧有的管理制度与当前经济格局越来越显得格格不入。因此,探讨如何完善泉州市的地方税务稽查管理工作,显得十分必要。本文由税务稽查管理的概念引入泉州市地税稽查管理的研究和探讨,分析其管理存在的问题及成因。并列举各国及国内其他地区税务稽查管理工作先进经验作为参考,提出泉州市地税稽查管理存在问题的对策建议。通过研究,可以发现泉州市地税稽查管理在取得成绩的同时,也存在着一些问题,如稽查质量不高、稽查以查促管的职能发挥不够、稽查执法缺乏刚性、稽查处罚力度欠缺等。这些问题存在的主要原因有稽查工作考核指标设置不合理、稽查管理体制方面的原因、稽查信息化程度不高、稽查干部队伍不适应现代化稽查管理。世界各国及国内其他地区在税务稽查管理方面的先进经验作为参照,泉州市的地税稽查管理可以从以下六个方面进行改进:一是构建科学的税务稽查目标;二是整合国地税稽查机构;三是转变税务稽查职能;四是组建强力的税务稽查队伍;五是建立现代化的稽查数据平台;六是营造税务稽查外部配套法治环境。
[Abstract]:"Collection" and "administration" are the two most crucial links in modern tax collection and management, and "management" is the means and the "levy" is the end.From the point of view of the state, tax inspection is the last "management" means, with the aim of promoting the state to "levy" the tax revenue to the best of its ability; from the taxpayer's point of view, tax inspection is the administrative means by which the tax authorities apply investigation and punishment.The aim is to promote taxpayers' awareness of tax compliance.The quality of tax inspection management is formed by the accumulated quality of the tax inspection bureau at the grass-roots level, so its quality depends entirely on the quality and effectiveness of the tax inspection management work at the grass-roots level.With the globalization of the global economy, the development of the concept of tax management in our country is also moving towards modernization step by step. The old management system of local tax inspection and management in Quanzhou is becoming more and more incompatible with the current economic pattern.Therefore, it is necessary to discuss how to improve the management of local tax inspection in Quanzhou City.In this paper, the concept of tax inspection management is introduced into the study and discussion of local tax inspection management in Quanzhou City, and the problems and causes of its management are analyzed.The advanced experiences of tax inspection and management in various countries and other regions of China are cited as reference, and the countermeasures and suggestions for the problems in the management of local tax inspection in Quanzhou are put forward.Through the research, it can be found that there are some problems in the management of local tax inspection in Quanzhou, such as the quality of inspection is not high, the function of inspection is not enough, the enforcement of law is lack of rigidity, and the intensity of inspection and punishment is not enough.The main reasons for these problems are the unreasonable setting of check index, the reason of checking management system, the low level of information of audit, and the inadaptability of the contingent of inspection cadres to modern audit management.As a reference to the advanced experience in tax inspection and management of countries and other regions in the world, the local tax inspection management in Quanzhou can be improved from the following six aspects: first, the construction of scientific tax inspection objectives;The second is to integrate the national local tax inspection organization; the third is to change the tax audit function; the fourth is to set up a strong tax inspection team; the fifth is to establish a modern audit data platform; and the sixth is to create an external matching legal environment for tax audit.
【学位授予单位】：华侨大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42

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