哈佛分析在纳税评估中的应用研究

发布时间：2018-06-11 22:42

本文选题：纳税评估 + 哈佛分析框架　；参考：《天津财经大学》2014年硕士论文

【摘要】：随着我国商品经济的不断发展,税收规模进一步的扩大,税收征管机关在税源管理和监控方面的工作面临着新的形势与挑战。在这个背景下,纳税评估作为一种新的纳税征管制度被引进和推广。目前纳税评估是一种国际通用的征管制度,其主要目标是评估课税主体的缴纳税款的能力、税收申报资料的准确性和真实性,判断课税主体是不是有偷税及其它违反税法规定的行为。本文提出将哈佛分析框架作为纳税评估的一种重要补充分析方法,在对税款缴纳者申报数据进行分析的同时增加对表外资料分析。哈佛分析是对纳税申报资料的认识过程,分析虽不能提供最后解决问题的办法,却能够为发现纳税申报问题提供一种切实可行的方法。而纳税评估能够根据哈佛分析的结果,进一步采用实地核查与约谈举证等方法,以确定税款缴纳者纳税申报数据存在的问题和产生问题原因。本文评述了国内外学者关于纳税评估研究的进展,介绍了纳税评估和哈佛分析的相关理论。进而,探讨了纳税评估与哈佛分析的关系,以及哈佛分析框架应用于纳税评估工作中的意义。在此基础上,构建以纳税评估为导向的哈佛分析框架,即从会计政策、财务和企业所处环境三个方面开展纳税评估工作。接着,通过案例分析的方法,证明以纳税评估为导向的哈佛分析框架的可行性,并提出了相关结论。
[Abstract]:With the continuous development of commodity economy and the further expansion of tax revenue scale, tax collection and management organs are facing new situation and challenges in the management and monitoring of tax sources. In this context, tax assessment as a new tax collection and management system has been introduced and promoted. At present, tax assessment is an international system of collection and management. Its main goal is to assess the ability of tax payers to pay taxes, the accuracy and authenticity of tax returns. To determine whether the subject of taxation is guilty of tax evasion and other violations of the provisions of the tax law. This paper presents an important supplementary analysis method for tax assessment based on Harvard analysis framework, which not only analyzes tax payers' declaration data, but also increases the analysis of off-balance sheet data. Harvard analysis is a process of understanding tax return data. Although it can not provide a final solution to the problem, it can provide a practical method for finding the tax return problem. According to the results of Harvard analysis, the tax assessment can further use the methods of field verification and interview to determine the problems and causes of the tax payers' tax return data. This paper reviews the research progress of tax assessment at home and abroad, and introduces the relevant theories of tax assessment and Harvard analysis. Furthermore, the relationship between tax assessment and Harvard analysis is discussed, and the significance of the application of Harvard analysis framework in tax assessment is discussed. On the basis of this, we construct a Harvard analytical framework oriented by tax assessment, that is, to carry out tax assessment from three aspects: accounting policy, finance and enterprise environment. Then, the feasibility of the Harvard framework based on tax assessment is proved by the method of case study, and the relevant conclusions are put forward.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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