纳税评估在规范三明市小微企业融资行为中的应用研究

发布时间：2018-06-28 10:30

本文选题：纳税评估 + 小微企业　；参考：《福建农林大学》2014年硕士论文

【摘要】：小微企业作为社会经济增长的重要促进力量,是国家财税政策大力扶植的对象。然而,税务机关在对三明市小微企业的纳税评估中发现,部分小微企业通过虚构交易、虚开税务专用发票继而偷逃税款等方式进行虚假融资,一方面造成税款大量流失,另一方面形成了小微企业“难融资→虚假融资→融资难”的恶性循环。为了解决这两方面的问题,必须充分发挥纳税评估在规范三明市小微企业融资行为中的作用。本文正是在此背景环境下,尝试运用融资结构理论、纳税评估理论和风险管理理论,利用归纳分析法及案例分析等研究方法,分析纳税评估在规范小微企业融资行为中的应用机理,结合具体案例研究归纳纳税评估在规范三明市小微企业融资行为中的具体应用和存在问题,认为是由于三明市小微企业财税政策落实不到位、纳税评估制度不健全、小微企业涉税信息不对称、第三方信息共享不足,纳税评估风险控制机制不够完善,纳税评估整体水平不高等因素导致了税务机关对小微企业虚假融资防范不力、管控不足。本文通过理论与实证两方面的分析认为,必须强化纳税评估,从源头上切断小微企业利用税务发票进行虚假融资的可能,从制度和政策上引导企业通过正规渠道获取融资资金,规范小微企业融资行为。据此,本文从五个方面提出加强纳税评估,规范三明市小微企业融资行为的对策建议：(1)落实三明市小微企业财税政策,夯实纳税评估工作基础。(2)健全三明市小微企业纳税评估制度,构建小微企业纳税服务体系。(3)搭建三明市小微企业第三方信息共享平台,提高纳税评估质效。(4)完善三明市小微企业风险防控和评价机制,加强管征力度。(5)培养专业化评估人才,增强三明市小微企业纳税评估实务能力。
[Abstract]:As an important promoting force of social economic growth, small and micro enterprises are the object of national fiscal and taxation policy. However, in the tax assessment of small and micro enterprises in Sanming City, the tax authorities found that some small and micro enterprises made false financing through fictitious transactions, falsified tax invoices and then evaded taxes. On the one hand, they caused a large loss of taxes. On the other hand, it forms a vicious circle of small and micro-enterprises "difficult to raise funds and false financing." In order to solve these two problems, we must give full play to the role of tax assessment in regulating the financing behavior of small and micro enterprises in Sanming City. In this context, this paper tries to use the financing structure theory, tax assessment theory and risk management theory, using inductive analysis and case analysis, and so on. This paper analyzes the application mechanism of tax assessment in regulating the financing behavior of small and micro enterprises, and sums up the concrete application and existing problems of tax assessment in regulating the financing behavior of small and micro enterprises in Sanming City. It is considered that the financial and taxation policies of small and micro enterprises in Sanming City are not in place, the tax assessment system is not perfect, the tax information of small and micro enterprises is not symmetrical, the third party information sharing is insufficient, and the risk control mechanism of tax assessment is not perfect. Some factors, such as low level of tax assessment, lead to inadequate prevention and control of false financing of small and micro enterprises by tax authorities. Based on the theoretical and empirical analysis, this paper holds that it is necessary to strengthen tax assessment, cut off the possibility of small and micro enterprises using tax invoices for false financing, and guide enterprises to obtain financing funds through formal channels from the system and policy. Regulate the financing behavior of small and micro enterprises. On the basis of this, this paper puts forward the countermeasures and suggestions of strengthening tax assessment and standardizing the financing behavior of small and micro enterprises in Sanming City from five aspects: (1) implementing the fiscal and taxation policy of small and micro enterprises in Sanming City, Tamping the basis of tax assessment. (2) perfecting the tax assessment system of small and micro enterprises in Sanming city, constructing the tax service system of small and micro enterprises. (3) setting up the third party information sharing platform of small and micro enterprises in Sanming city. (4) to perfect the risk prevention and control and evaluation mechanism of small and micro enterprises in Sanming City, and to strengthen the management and management. (5) to train professional assessment talents and strengthen the practical ability of tax assessment of small and micro enterprises in Sanming City.
【学位授予单位】：福建农林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F275

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