新时期我国税务稽查效能建设研究
发布时间：2018-07-26 12:13
【摘要】：税务稽查是税收征管工作的重要环节,是维护公正税收秩序的重要保证。随着经济和信息化的快速发展,部分行业和地区税收秩序混乱,纳税人偷骗税手段与高科技结合,甚至出现跨地域、跨行业的违法犯罪行为,偷骗税金额巨大。如何充分发挥税务稽查的力量、打击偷骗漏税行为、保障市场秩序和公平是理论研究和税务稽查实践面临的重要课题。本文借助公共管理学、财税法和税收学相关理论,以“4E”绩效观点建立的指标体系为核心,以提升稽查效能为目标,以税收管理的公正公平为出发点,运用2006、2007和2011年税务稽查统计数据,分析我国效能存在问题和提升途径,以期在税务稽查理论研究和改革实践的思路上有突破,丰富有关我国税务稽查研究文献。 论文首先当前梳理了我国税务稽查相关的研究文献,其二概述了税务稽查的概念、税务稽查内涵、职能、分类及其作用,在“4E”绩效概念的基础上,提出来更加全面合理的稽查效能概念,构建了“4E”效能评价指标体系(即经济性、效率性、效果性和公平性),为以后章节进一步分析提供了理论基础。其三,实证分析我国现行税务稽查效能现状和问题。首先从税务稽查机构和人员配置、税务稽查效率、稽查效果和稽查公平四个方面实证分析当前我国税务稽查效能现状以及存在的问题。其四,借鉴国外税务稽查管理经验,从改革管理机构、专业化管理、信息化建设、创新稽查协作、强化稽查法制理念和稽查制度建设6个方面,对如何加强和完善我国税务稽查效能,提出来具有可以操作性的建议。最后,总结研究结论,提出论文存在的局限性以及未来研究方向。
[Abstract]:Tax inspection is an important part of tax collection and management and an important guarantee to maintain fair tax order. With the rapid development of economy and information, the tax order of some industries and regions is chaotic, the taxpayers steal the means of tax fraud and the combination of high-tech, and even appear cross-regional, cross-industry illegal and criminal behavior, the amount of tax fraud is huge. How to give full play to the power of tax inspection, crack down on fraud and evasion of tax, and ensure market order and fairness is an important subject for theoretical research and practice of tax inspection. With the help of the relevant theories of public management, fiscal and tax law and tax science, this paper takes the index system established from the view of "4e" performance as the core, takes the efficiency of audit as the goal, and takes the fairness and fairness of tax administration as the starting point. Based on the statistical data of tax audit in 2006 / 2007 and 2011, this paper analyzes the existing problems and the ways to improve the efficiency of our country, in order to make a breakthrough in the theoretical research and reform practice of tax audit, and enrich the literature on tax audit research in China. Firstly, this paper reviews the relevant research documents of tax audit in our country. Secondly, it summarizes the concept, connotation, function, classification and function of tax audit, based on the concept of "4e" performance. This paper puts forward a more comprehensive and reasonable concept of audit effectiveness, and constructs the "4e" effectiveness evaluation index system (i.e., economy, efficiency, effectiveness and fairness), which provides a theoretical basis for further analysis in the following chapters. Third, the empirical analysis of China's current tax audit effectiveness and problems. Firstly, the present situation and existing problems of tax audit effectiveness in China are analyzed empirically from four aspects: tax inspection organization and personnel configuration, tax audit efficiency, audit effect and audit fairness. Fourth, draw lessons from foreign tax audit management experience, from the reform of management institutions, professional management, information construction, innovative audit cooperation, strengthen audit legal concepts and audit system construction, Some operable suggestions on how to strengthen and perfect the efficiency of tax audit in China are put forward. Finally, the conclusion of the research is summarized, and the limitations of the paper and the future research direction are put forward.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
本文编号：2145976
[Abstract]:Tax inspection is an important part of tax collection and management and an important guarantee to maintain fair tax order. With the rapid development of economy and information, the tax order of some industries and regions is chaotic, the taxpayers steal the means of tax fraud and the combination of high-tech, and even appear cross-regional, cross-industry illegal and criminal behavior, the amount of tax fraud is huge. How to give full play to the power of tax inspection, crack down on fraud and evasion of tax, and ensure market order and fairness is an important subject for theoretical research and practice of tax inspection. With the help of the relevant theories of public management, fiscal and tax law and tax science, this paper takes the index system established from the view of "4e" performance as the core, takes the efficiency of audit as the goal, and takes the fairness and fairness of tax administration as the starting point. Based on the statistical data of tax audit in 2006 / 2007 and 2011, this paper analyzes the existing problems and the ways to improve the efficiency of our country, in order to make a breakthrough in the theoretical research and reform practice of tax audit, and enrich the literature on tax audit research in China. Firstly, this paper reviews the relevant research documents of tax audit in our country. Secondly, it summarizes the concept, connotation, function, classification and function of tax audit, based on the concept of "4e" performance. This paper puts forward a more comprehensive and reasonable concept of audit effectiveness, and constructs the "4e" effectiveness evaluation index system (i.e., economy, efficiency, effectiveness and fairness), which provides a theoretical basis for further analysis in the following chapters. Third, the empirical analysis of China's current tax audit effectiveness and problems. Firstly, the present situation and existing problems of tax audit effectiveness in China are analyzed empirically from four aspects: tax inspection organization and personnel configuration, tax audit efficiency, audit effect and audit fairness. Fourth, draw lessons from foreign tax audit management experience, from the reform of management institutions, professional management, information construction, innovative audit cooperation, strengthen audit legal concepts and audit system construction, Some operable suggestions on how to strengthen and perfect the efficiency of tax audit in China are put forward. Finally, the conclusion of the research is summarized, and the limitations of the paper and the future research direction are put forward.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
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