地税局稽查模式分析与再设计
发布时间：2018-07-24 21:15
【摘要】：税收是国家财政收入的主要来源，更是国家经济的重要调控工具，其作用自然极为重要。税收水平的提升和税源管理能力关系密切。通过多年的税务电子政务建设，我国税务部门基本完成了由手工到电子化的转变，征收绩效得到了很大的提升，但稽查绩效难以提升的问题一致困扰着我国的税务机构。目前，我国的税源管理水平亟需加强，已不能完全适应当前社会经济的发展，使得税收部门不能充分发挥职能。探索如何科学合理地提升稽查绩效已成为国内外税源管理的发展方向。 到目前为止，，我国税务电子政务的建设经历了两个重要过程。第一是基于简单仿照手工作业模式的电子化，第二则是综合性的信息化系统的广泛应用（如增值税稽核、协查系统等）。我国各级地税部门已经基本实现了第一阶段的目标，征收绩效有了很大的提升，但稽查绩效较低，原因在于税务部门和纳税人征纳双方的信息不对称。山东省某地税局在第二阶段的税务电子政务建设较为领先，为了提升稽查绩效，某地税局建立了三方信息应用平台采集税源信息，在一定程度上提高了稽查绩效。但是三方信息应用平台仅具有直接比对功能，这样的处理方式对应用静态数据的税种稽查收效较大，如土地使用税，但无法用于应用动态信息的税种，如企业所得税。这种稽查模式还有很大的提升空间。 本文在对某地税局的稽查模式进行分析的基础上，找出其中的优点和不足。运用信息系统战略三角形、税源信息资源管理理论，采用设计科学的研究范式，分别从业务、组织、信息系统三个维度研究建构了地税局稽查模式。其中，业务维度从税源信息需求、税源信息采集、税源信息开发、税源信息应用这几个方面展开，组织维度从保障业务战略开展以及系统的应用角度设计的专业的决策应用系统。最终通过真实数据验证了本文所涉及的模糊推理和遴选机制。 本文的主要贡献在于：应用信息系统战略三角形的理论框架设计了地税局稽查模式，在信息系统设计过程中，除了地税局常用的税收征管指标外，评价体系中引入了经济评价和税源评价，从而更加科学有效、全面的对纳税人缴税状况进行全面评价，并在此基础上引入了规则推理和模糊理论，利用隶属度函数与贡献因子对纳税人的缴税情况进行加权模糊推理，设计出基于模糊推理的税务疑点生成决策方案评价与遴选机制。
[Abstract]:Tax is the main source of national financial revenue, but also an important regulatory tool of the national economy, its role is naturally extremely important. The improvement of tax revenue level is closely related to the ability of tax source management. Through the construction of tax e-government for many years, the tax department of our country has basically completed the transformation from manual to electronic, and the performance of tax collection has been greatly improved, but the problem that the performance of audit is difficult to improve has been perplexing the tax authorities in our country. At present, the level of tax source management in our country needs to be strengthened, which can not fully adapt to the current social and economic development and make the tax department unable to give full play to its functions. Exploring how to improve audit performance scientifically and reasonably has become the development direction of tax source management at home and abroad. So far, the construction of tax e-government in China has experienced two important processes. The first is based on the simple manual operation model of the electronic, the second is the comprehensive information system widely used (such as value-added tax audit, co-inspection system, etc.). The local tax departments at all levels in our country have basically achieved the goal of the first stage, the performance of collection has been greatly improved, but the performance of audit is relatively low, because of the asymmetric information between tax departments and taxpayers. A local tax bureau in Shandong Province is in the lead in the second stage of tax e-government construction. In order to improve the audit performance, a local tax bureau set up a tripartite information application platform to collect tax source information, to a certain extent, improve the audit performance. However, the three-party information application platform only has the function of direct comparison. This processing method has a great effect on the tax inspection of the application of static data, such as land use tax, but can not be used for the application of dynamic information, such as enterprise income tax. There is still much room for improvement in this mode of inspection. Based on the analysis of the inspection mode of a local tax bureau, this paper finds out the advantages and disadvantages. By using the triangle of information system strategy, the theory of information resource management of tax source and the scientific research paradigm of design, the inspection mode of local tax bureau is constructed from three dimensions of business, organization and information system respectively. Among them, the business dimension from the tax source information demand, tax source information collection, tax source information development, tax source information application in these aspects, The organization dimension designs a professional decision application system from the perspective of business strategy development and system application. Finally, the fuzzy reasoning and selection mechanism involved in this paper is verified by real data. The main contribution of this paper lies in: applying the theory frame of information system strategic triangle to design the inspection mode of local tax bureau. In the process of information system design, in addition to the tax collection and management index commonly used by local tax bureau, Economic evaluation and tax source evaluation are introduced in the evaluation system, which is more scientific, effective and comprehensive to evaluate the taxpayers' tax payment status. On this basis, the rule reasoning and fuzzy theory are introduced. Based on the membership function and contribution factor, the weighted fuzzy reasoning of tax payer is carried out, and the evaluation and selection mechanism of tax doubtful point generation decision scheme based on fuzzy reasoning is designed.
【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】：2014
【分类号】：F812.42
本文编号：2142677
[Abstract]:Tax is the main source of national financial revenue, but also an important regulatory tool of the national economy, its role is naturally extremely important. The improvement of tax revenue level is closely related to the ability of tax source management. Through the construction of tax e-government for many years, the tax department of our country has basically completed the transformation from manual to electronic, and the performance of tax collection has been greatly improved, but the problem that the performance of audit is difficult to improve has been perplexing the tax authorities in our country. At present, the level of tax source management in our country needs to be strengthened, which can not fully adapt to the current social and economic development and make the tax department unable to give full play to its functions. Exploring how to improve audit performance scientifically and reasonably has become the development direction of tax source management at home and abroad. So far, the construction of tax e-government in China has experienced two important processes. The first is based on the simple manual operation model of the electronic, the second is the comprehensive information system widely used (such as value-added tax audit, co-inspection system, etc.). The local tax departments at all levels in our country have basically achieved the goal of the first stage, the performance of collection has been greatly improved, but the performance of audit is relatively low, because of the asymmetric information between tax departments and taxpayers. A local tax bureau in Shandong Province is in the lead in the second stage of tax e-government construction. In order to improve the audit performance, a local tax bureau set up a tripartite information application platform to collect tax source information, to a certain extent, improve the audit performance. However, the three-party information application platform only has the function of direct comparison. This processing method has a great effect on the tax inspection of the application of static data, such as land use tax, but can not be used for the application of dynamic information, such as enterprise income tax. There is still much room for improvement in this mode of inspection. Based on the analysis of the inspection mode of a local tax bureau, this paper finds out the advantages and disadvantages. By using the triangle of information system strategy, the theory of information resource management of tax source and the scientific research paradigm of design, the inspection mode of local tax bureau is constructed from three dimensions of business, organization and information system respectively. Among them, the business dimension from the tax source information demand, tax source information collection, tax source information development, tax source information application in these aspects, The organization dimension designs a professional decision application system from the perspective of business strategy development and system application. Finally, the fuzzy reasoning and selection mechanism involved in this paper is verified by real data. The main contribution of this paper lies in: applying the theory frame of information system strategic triangle to design the inspection mode of local tax bureau. In the process of information system design, in addition to the tax collection and management index commonly used by local tax bureau, Economic evaluation and tax source evaluation are introduced in the evaluation system, which is more scientific, effective and comprehensive to evaluate the taxpayers' tax payment status. On this basis, the rule reasoning and fuzzy theory are introduced. Based on the membership function and contribution factor, the weighted fuzzy reasoning of tax payer is carried out, and the evaluation and selection mechanism of tax doubtful point generation decision scheme based on fuzzy reasoning is designed.
【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】：2014
【分类号】：F812.42
【参考文献】
相关期刊论文 前10条
1 刘军;;中西方传统税收文化的比较[J];山西财政税务专科学校学报;2010年04期
2 杨抚生;关于农村税费改革的探讨[J];当代财经;2002年07期
3 李峰;;政府数据中心建设误区及建设方法浅析[J];电子政务;2008年02期
4 张辉;;电子政府服务质量评估:文献综述[J];电子政务;2010年Z1期
5 李林木;我国纳税信用等级制的现实优化[J];发展研究;2005年09期
6 赵豪迈;白庆华;;电子政务悖论与政府管理变革[J];公共管理学报;2006年01期
7 姚国章;;国际、国内政府电子化服务研究进展[J];公共管理学报;2006年01期
8 李阳晖;罗贤春;;国外电子政务服务研究综述[J];公共管理学报;2008年04期
9 宋明顺,周琳琳;政府质量管理模式——TDS循环[J];湖北工学院学报;2002年04期
10 刘初旺;;新企业所得税法下保险公司税收政策研究[J];经济研究导刊;2008年09期
本文编号：2142677
本文链接：https://www.wllwen.com/guanlilunwen/shuishoucaizhenglunwen/2142677.html
