纳税评估指标体系及其在税源专业化管理平台中的实现

发布时间：2018-05-27 15:35

本文选题：税收征管 + 纳税评估　；参考：《湖北大学》2014年硕士论文

【摘要】：税收是国家财政最主要来源,加强税收征管,减少偷税漏税是税务部门的重要职责,而税收征管的核心就是纳税评估。在纳税评估中,评估人员会选择和采用一些指标,这些指标可以反映纳税人、扣缴义务人在一定时期和条件下履行税收法律义务程度、规模、结构、比例等一系列可供评估人员分析的数据,这些指标相互联系,共同构成了纳税评估的指标体系。没有一套科学完整的纳税评估指标体系,就很难开展纳税评估工作,也不可能客观、真实、准确的将税收征管工作的全貌呈现出来。因此,建立一套完善的纳税评估指标体系以及在信息化环境下指标体系计算的自动化实现就显得尤为重要。本文首先介绍了纳税评估的相关理论,对纳税评估的评估分析方法做了比较并借鉴了国外发达国家先进的纳税评估经验,发现指标分析法更适合现在复杂、多元化的经济形势和税收环境,进而对指标分析法的核心内容指标体系进行了研究。根据纳税评估指标体系的构建原则,设计了一套基于数据表驱动的纳税评估指标体系,指标体系的计算通过计算机自动实现。这套指标体系的创新之处在于使用者可以根据需要直接通过前台增加或者修改指标,而不必去修改程序,通过数据驱动而非硬编码的方式,保证了指标体系的高可维护性和可扩展性。贵州省地方税务局根据总局文件精神,创新性的提出了税源专业化管理这一新的模式,税源专业化管理以信息采集为基础、以数据利用和挖掘为核心,将信息采集、监控分析、纳税评估、核实处理等税源管理职责分解到各层级,细化工作分工,优化业务流程,形成各层级税源管理工作的一体化运作。税源专业化管理是适应经济税源复杂变化、提高税源控管能力的有效途径,也是提高税收管理科学化、精细化水平的必然要求。税源专业化本质上是在建立完善的指标体系后,通过指标体系对各类涉税信息的深度利用、分析与挖掘,没有完善的纳税评估指标体系,税源专业化的工作很难得到开展。
[Abstract]:Tax is the main source of national finance. It is the important duty of tax department to strengthen tax collection and management and reduce tax evasion. The core of tax collection and management is tax assessment. In tax assessment, the assessors will select and adopt some indicators which can reflect the degree, scale and structure of tax obligations of taxpayers and withholding agents in certain periods and under certain conditions. Proportion is a series of data which can be analyzed by evaluators. These indexes are related to each other and form the index system of tax assessment. Without a set of scientific and complete tax assessment index system, it is very difficult to carry out tax assessment work, and it is impossible to objectively, truthfully and accurately present the whole picture of tax collection and management work. Therefore, it is very important to establish a perfect tax assessment index system and automate the calculation of the index system in the information environment. This paper first introduces the relevant theories of tax assessment, compares the assessment and analysis methods of tax assessment and draws lessons from the advanced tax assessment experience of developed countries, and finds that the index analysis method is more suitable for the present complex. Diversification of economic situation and tax environment, and then the index analysis of the core content of the index system. According to the construction principle of tax assessment index system, a set of tax assessment index system driven by data table is designed. The calculation of index system is realized automatically by computer. The innovation of this indicator system is that users can add or modify indicators directly through the foreground, as needed, without having to modify the program through data-driven rather than hard-coded methods. It ensures the high maintainability and expansibility of the index system. According to the spirit of the General Administration document, Guizhou Local Taxation Bureau creatively put forward the new mode of specialized management of tax sources. The specialized management of tax sources is based on the collection of information, the core of which is the utilization and mining of data, the collection of information and the monitoring and analysis of the information. The duty of tax source management, such as tax assessment and verification, is decomposed to each level, the division of work is refined, the business process is optimized, and the integrated operation of tax source management at all levels is formed. The specialized management of tax sources is an effective way to adapt to the complex changes of economic tax sources and to improve the ability of controlling and managing tax sources. It is also an inevitable requirement to improve the scientific and fine level of tax management. In essence, the specialization of tax sources is, after the establishment of a perfect index system, the deep utilization, analysis and excavation of all kinds of tax-related information through the index system, without a perfect index system of tax assessment, the work of specialization of tax sources is very difficult to carry out.
【学位授予单位】：湖北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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