税源专业化管理模式下林口县国税局纳税评估研究

发布时间：2018-06-01 15:57

本文选题：税收风险管理 + 税源专业化管理　；参考：《哈尔滨工业大学》2015年硕士论文

【摘要】：纳税评估可追溯到国外的税务审计制度,而我国对纳税评估首次通过文件做出相应规定则是在2005年(《纳税评估管理办法(试行)》以下简称《办法》)。2009年,总局为了加强风险管理,正式决定实施税源专业化管理,并从2010年开始选取个别省市作为试点予以实施。通过总局专业化试点的基本纲要可知,在税源专业化管理过程当中,最关键的环节就是纳税评估,通过纳税评估能够从真实性以及合法性等方面对纳税申报做出准确的核查。然而就现阶段而言,纳税评估在实际的执行当中还远远没有达到理想效果,起到应有的作用。本文在全国税务系统税源专业化管理改革的大背景下,通过对税收遵从、税收风险管理等纳税评估基本理论和税源专业化管理模式的研究,重新界定了税源专业化管理模式下纳税评估的内涵和定位。然后,以林口县国税局为例,分析研究了林口县国家税务局纳税评估的发展阶段和新模式下纳税评估工作的现状,并对税源专业化管理模式下纳税评估工作中存在的问题及原因进行了分析。接着,提出了完善新模式下林口县国税局纳税评估的对策建议,如应对纳税评估进行准确定位、强化信息管税、科学建立评估模型、夯实纳税评估基础、规范纳税评估程序、实施分级分类评估、加强评估工作绩效考核。最后,对林口县煤炭行业评估案例进行理论分析,具体阐述了纳税评估方法体系在煤炭行业中的实际应用。总之,论文中以林口县国税局为例,研究了税源专业化管理模式下纳税评估工作中存在的问题并提出了完善的措施,为其他区县局提供借鉴,有利于纳税评估在实际工作中发挥更大作用,提高税务机关管理和服务水平。
[Abstract]:Tax assessment can be traced back to the tax audit system abroad, and the corresponding regulations on tax assessment documents were made for the first time in our country in 2005 (Administration of tax Assessment (trial) > hereinafter referred to as "measures"). In 2009, in order to strengthen risk management, the General Administration of Taxation, A formal decision to implement specialized management of tax sources, and from 2010 to select individual provinces and cities as a pilot implementation. Through the basic outline of the specialization experiment of the General Administration, we can know that in the process of the specialized management of tax sources, the most crucial link is the tax assessment, through which the tax returns can be verified accurately from the aspects of authenticity and legitimacy. However, at this stage, the tax assessment is far from achieving the desired effect and plays its due role in the actual implementation. Under the background of the reform of the specialized management of tax sources in the national tax system, this paper studies the basic theories of tax assessment, such as tax compliance, tax risk management, and the mode of specialized management of tax sources. This paper redefines the connotation and orientation of tax assessment under the mode of tax source specialization management. Then, taking the State Taxation Bureau of Linkou County as an example, this paper analyzes and studies the development stage of tax assessment of the State Taxation Bureau of Linkou County and the current situation of tax assessment work under the new model. The problems and reasons in tax assessment under the mode of tax source specialization management are analyzed. Then, the paper puts forward the countermeasures and suggestions to improve the tax assessment of the State tax Bureau of Linkou County under the new model, such as the accurate orientation of tax assessment, the strengthening of information management and taxation, the establishment of scientific assessment model, the consolidation of the basis of tax assessment, and the standardization of tax assessment procedures. Implement classification evaluation and strengthen performance appraisal. Finally, the case of coal industry evaluation in Linkou County is theoretically analyzed, and the practical application of tax assessment method system in coal industry is expounded in detail. In a word, taking the State tax Bureau of Linkou County as an example, the paper studies the problems existing in tax assessment under the mode of specialized management of tax sources and puts forward some perfect measures to provide reference for other district and county bureaus. It is beneficial for tax assessment to play a greater role in practical work and to improve the management and service level of tax authorities.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42

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