盐城市国税稽查工作存在的问题、原因及对策研究
发布时间：2018-08-03 21:42
【摘要】：改革开放30年来，我国经济发展始终保持着高速状态，税收与国家发展、人民生活息息相关，税务稽查在税收工作中的作用也逐渐凸显出来，在当前江苏国税新一轮征管改革的背景下，新职责、新管理对国税稽查工作提出了新要求、新挑战。为保证我国税收事业的稳步发展，维护市场公平秩序，减少税款流失，实现税法遵从的目标，面对种种问题，税务稽查改革迫在眉睫，需在法制环境、自身体制结构、信息平台构建、税务稽查人员水平等方面做出能够解决问题的相应调整。本文研究的目的是根据目前我国税务稽查的现状，，结合自身工作实际对盐城市国税稽查工作中存在的问题及原因进行深入分析，从公共管理的角度和稽查工作实际出发，引入先进的管理理念、管理技术和管理方法对国税稽查工作加以研究。同时借鉴国外先进的税务稽查管理模式、稽查理念和稽查方法，提出一些有针对性的措施，提高国税稽查的质效，以此进一步健全和完善盐城市国税稽查工作的体制。本文主要包括五个方面的内容。第一部分简要的介绍了本文选题的背景、意义、文献综述以及论文使用的研究方法。第二部分阐述税务稽查的含义和职能以及盐城市国税稽查工作的现状和特点。第三部分深入剖析盐城国税稽查工作中的现存问题成因。第四部分梳理了国外先进的税务稽查经验以及对我国税务稽查的借鉴意义。第五部分提出完善盐城市国税稽查工作的对策。主要从转变稽查模式和完善稽查工作两方面入手，就如何完善一级稽查体制、加强制度建设、加强内部监督等进行了阐述，同时就如何更好地发挥稽查职能作用，规范税务稽查执法、改善稽查手段、加强司法保障、提高稽查队伍素质等多方面提出笔者的意见和建议。最后结论，随着社会的不断发展和市场经济的不断变化，涉税违法行为的种类和手段越来越隐蔽，为了更好地发挥稽查的职能作用，提高稽查的效率和质量，就必须大力加强税务稽查各项工作，以适应复杂的市场需求。
[Abstract]:In the past 30 years of reform and opening up, our country's economic development has always maintained a high speed. Tax is closely related to the development of the state and the people's life. The role of tax inspection in tax work has been gradually highlighted. Under the background of a new round of tax collection and management in Jiangsu, new responsibilities and new management have put forward new demands and new challenges to the work of national tax inspection. In order to ensure the steady development of our tax revenue, maintain the fair order of the market, reduce the loss of tax and realize the goal of tax law compliance, facing various problems, the reform of tax inspection is imminent. It is necessary to make corresponding adjustments in the legal environment, the structure of its own system, the construction of information platform, the level of tax inspectors and so on. The purpose of this paper is to analyze the existing problems and reasons of the tax inspection in Yancheng City according to the current situation of tax inspection in China, and to analyze the existing problems and causes in the work of the national tax inspection. From the perspective of the public management and the actual inspection, the advanced management concept, the management technology and the management methods are introduced to study the national tax inspection. At the same time, using foreign advanced tax inspection management model, inspection concept and inspection method, some pertinent measures are put forward to improve the quality of national tax inspection, so as to further improve and improve the system of Yancheng City national tax inspection. This paper mainly includes five aspects. The first part briefly introduces the topic of this paper. Background, significance, literature review and the research methods used in the paper. The second part expounds the meaning and function of tax inspection and the status and characteristics of Yancheng City national tax inspection. The third part analyses the causes of existing problems in the work of Yancheng national tax inspection. The fourth part combs the advanced foreign tax inspection experience and to me. The fifth part puts forward the countermeasures to improve the inspection work of the national tax in Yancheng City. From the two aspects of changing the mode of inspection and perfecting the audit work, this paper expounds how to perfect the first class inspection system, strengthen the system construction, and strengthen the internal supervision, and at the same time, how to play the role of the audit function better and regulate the function of the audit. In the final conclusion, with the continuous development of the society and the constant change of the market economy, the types and means of tax related illegal acts are becoming more and more hidden, in order to better play the role of the inspection and improve the function of the inspection. The efficiency and quality of inspection must be strengthened in order to adapt to the complex market demand.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;D630.3
本文编号：2163079
[Abstract]:In the past 30 years of reform and opening up, our country's economic development has always maintained a high speed. Tax is closely related to the development of the state and the people's life. The role of tax inspection in tax work has been gradually highlighted. Under the background of a new round of tax collection and management in Jiangsu, new responsibilities and new management have put forward new demands and new challenges to the work of national tax inspection. In order to ensure the steady development of our tax revenue, maintain the fair order of the market, reduce the loss of tax and realize the goal of tax law compliance, facing various problems, the reform of tax inspection is imminent. It is necessary to make corresponding adjustments in the legal environment, the structure of its own system, the construction of information platform, the level of tax inspectors and so on. The purpose of this paper is to analyze the existing problems and reasons of the tax inspection in Yancheng City according to the current situation of tax inspection in China, and to analyze the existing problems and causes in the work of the national tax inspection. From the perspective of the public management and the actual inspection, the advanced management concept, the management technology and the management methods are introduced to study the national tax inspection. At the same time, using foreign advanced tax inspection management model, inspection concept and inspection method, some pertinent measures are put forward to improve the quality of national tax inspection, so as to further improve and improve the system of Yancheng City national tax inspection. This paper mainly includes five aspects. The first part briefly introduces the topic of this paper. Background, significance, literature review and the research methods used in the paper. The second part expounds the meaning and function of tax inspection and the status and characteristics of Yancheng City national tax inspection. The third part analyses the causes of existing problems in the work of Yancheng national tax inspection. The fourth part combs the advanced foreign tax inspection experience and to me. The fifth part puts forward the countermeasures to improve the inspection work of the national tax in Yancheng City. From the two aspects of changing the mode of inspection and perfecting the audit work, this paper expounds how to perfect the first class inspection system, strengthen the system construction, and strengthen the internal supervision, and at the same time, how to play the role of the audit function better and regulate the function of the audit. In the final conclusion, with the continuous development of the society and the constant change of the market economy, the types and means of tax related illegal acts are becoming more and more hidden, in order to better play the role of the inspection and improve the function of the inspection. The efficiency and quality of inspection must be strengthened in order to adapt to the complex market demand.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;D630.3
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