石河子国税局企业所得税纳税评估应用研究
发布时间：2018-08-30 11:22
【摘要】：我国的经济在近些年中长期稳定、快速发展，越来越多各式各样的经济主体大量出现，但是税收流失也越来越多，作为我国主要税种之一的企业所得税，相对于别的税种来说征管难度更高，企业所得税的税收流失问题非常突出，提高税收征收管理效率、改进企业所得税征收管理手段越来越迫切。而纳税评估可以有效提高税收征管效率，作为一种手段越来越多的受到税源管理部门包括企业所得税管理部门的重视。但是，目前企业所得税纳税评估还处于探索阶段，未能形成成熟的指标体系和评估模型。如何结合我国的征管实践，借鉴国外的评估经验，将评估工作深入到日常税收征管中去，发挥纳税评估在企业所得税征管中的作用，值得我们深入研究。 本文主要内容如下：第一章为绪论。首先简要概述企业所得税纳税评估的研究背景和意义，介绍国内外纳税评估研究现状，归纳出研究的理论观点，并列举论文的研究思路及结构框架。第二章就纳税评估的基础理论进行阐述，并详细介绍纳税评估的操作流程，为后面论题研究的开展夯实理论基础。第三章通过介绍石河子国税局纳税评估现状，对石河子国税局企业所得税纳税评估工作中存在的问题进行分析，说明进行企业所得税纳税评估应用项目设计的必要性。第四章：确立企业所得税纳税评估原则，建立企业所得税纳税评估指标体系，构建企业所得税纳税评估模型，设计完成石河子国税局企业所得税纳税评估应用项目，并对纳税评估在企业所得税管理中的应用进行了实证分析。选取一户企业运用所设立的指标体系及模型进行案例分析，证明纳税评估应用项目在企业所得税税收征管工作中的应用效果。第五章：建立石河子国税局纳税评估实施保障措施，以保障纳税评估在税源管理中的运行。第六章：对全篇论文进行概括，提炼出开展纳税评估应用项目研究所得出的几点结论。 本文的主要结论如下：纳税评估在我国基层税务机关税源管理工作中正发挥着积极作用，在企业所得税征收实践工作中也已取得明显成效，但我们必须正视其中暴露出的诸多问题，采取进一步措施加以很好解决。从长远来看，创建包括企业所得税纳税评估在内的纳税评估体系这项工作任重而道远，作为一名基层税务机关的公务人员深感责任重大，只有结合石河子国税局纳税评估工作实际，建立企业所得税纳税评估指标体系，构建企业所得税纳税评估模型，才能使纳税评估在企业所得税税收征管工作中更好的发挥作用，，才能有效利用纳税评估手段提高石河子国税局税源管理水平的途径。
[Abstract]:In recent years, the economy of our country has developed steadily and rapidly, and more economic entities of various kinds have appeared in large quantities, but the tax loss is also increasing. As one of the main types of tax in our country, enterprise income tax is becoming more and more important. Compared with other kinds of taxes, the tax loss of enterprise income tax is more and more difficult, so it is more and more urgent to improve the efficiency of tax collection and management, and to improve the means of enterprise income tax collection and management. Tax assessment can effectively improve the efficiency of tax collection and management. As a means, tax sources management departments, including the enterprise income tax management departments pay more and more attention. However, at present, the enterprise income tax assessment is still in the exploratory stage, and has not formed a mature index system and evaluation model. How to combine the practice of tax collection and management in our country and draw lessons from the experience of foreign countries, and how to deepen the evaluation work into the daily tax collection and management, and how to give play to the role of tax assessment in the collection and management of enterprise income tax is worthy of our in-depth study. The main contents of this paper are as follows: the first chapter is the introduction. Firstly, the research background and significance of enterprise income tax assessment are briefly summarized, the present situation of tax assessment research at home and abroad is introduced, the theoretical viewpoints of the study are summarized, and the research ideas and structure framework of the paper are listed. In the second chapter, the basic theory of tax assessment is expounded, and the operation flow of tax assessment is introduced in detail. The third chapter introduces the present situation of tax assessment of Shihezi State tax Bureau, analyzes the problems existing in the enterprise income tax assessment of Shihezi State tax Bureau, and explains the necessity of designing the application project of enterprise income tax assessment. Chapter four: establish the enterprise income tax assessment principle, establish the enterprise income tax assessment index system, construct the enterprise income tax assessment model, design and complete the enterprise income tax assessment application project of Shihezi State tax Bureau. The application of tax assessment in enterprise income tax management is analyzed empirically. A case study is carried out by using the index system and model set up by a family of enterprises to prove the application effect of the application of tax assessment in the collection and management of enterprise income tax. Chapter five: the establishment of Shihezi State tax Bureau to implement tax assessment safeguard measures to ensure the operation of tax assessment in the management of tax sources. Chapter 6: summarize the whole paper and extract some conclusions from the research of tax assessment application project. The main conclusions of this paper are as follows: tax assessment is playing an active role in the management of tax sources of our country's grass-roots tax authorities, and has also achieved remarkable results in the practice of enterprise income tax collection. However, we must face up to the problems exposed and take further measures to solve them well. In the long run, the task of establishing a tax assessment system, including the assessment of enterprise income tax, has a long way to go. As a public servant of a grass-roots tax authority, it is deeply responsible. Only by combining the actual situation of the tax assessment work of Shihezi State tax Bureau, establishing the enterprise income tax assessment index system and constructing the enterprise income tax assessment model, can the tax assessment play a better role in the enterprise income tax collection and management work. Only by means of tax assessment can we improve the management level of tax source in Shihezi State Taxation Bureau.
【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
本文编号：2212912
[Abstract]:In recent years, the economy of our country has developed steadily and rapidly, and more economic entities of various kinds have appeared in large quantities, but the tax loss is also increasing. As one of the main types of tax in our country, enterprise income tax is becoming more and more important. Compared with other kinds of taxes, the tax loss of enterprise income tax is more and more difficult, so it is more and more urgent to improve the efficiency of tax collection and management, and to improve the means of enterprise income tax collection and management. Tax assessment can effectively improve the efficiency of tax collection and management. As a means, tax sources management departments, including the enterprise income tax management departments pay more and more attention. However, at present, the enterprise income tax assessment is still in the exploratory stage, and has not formed a mature index system and evaluation model. How to combine the practice of tax collection and management in our country and draw lessons from the experience of foreign countries, and how to deepen the evaluation work into the daily tax collection and management, and how to give play to the role of tax assessment in the collection and management of enterprise income tax is worthy of our in-depth study. The main contents of this paper are as follows: the first chapter is the introduction. Firstly, the research background and significance of enterprise income tax assessment are briefly summarized, the present situation of tax assessment research at home and abroad is introduced, the theoretical viewpoints of the study are summarized, and the research ideas and structure framework of the paper are listed. In the second chapter, the basic theory of tax assessment is expounded, and the operation flow of tax assessment is introduced in detail. The third chapter introduces the present situation of tax assessment of Shihezi State tax Bureau, analyzes the problems existing in the enterprise income tax assessment of Shihezi State tax Bureau, and explains the necessity of designing the application project of enterprise income tax assessment. Chapter four: establish the enterprise income tax assessment principle, establish the enterprise income tax assessment index system, construct the enterprise income tax assessment model, design and complete the enterprise income tax assessment application project of Shihezi State tax Bureau. The application of tax assessment in enterprise income tax management is analyzed empirically. A case study is carried out by using the index system and model set up by a family of enterprises to prove the application effect of the application of tax assessment in the collection and management of enterprise income tax. Chapter five: the establishment of Shihezi State tax Bureau to implement tax assessment safeguard measures to ensure the operation of tax assessment in the management of tax sources. Chapter 6: summarize the whole paper and extract some conclusions from the research of tax assessment application project. The main conclusions of this paper are as follows: tax assessment is playing an active role in the management of tax sources of our country's grass-roots tax authorities, and has also achieved remarkable results in the practice of enterprise income tax collection. However, we must face up to the problems exposed and take further measures to solve them well. In the long run, the task of establishing a tax assessment system, including the assessment of enterprise income tax, has a long way to go. As a public servant of a grass-roots tax authority, it is deeply responsible. Only by combining the actual situation of the tax assessment work of Shihezi State tax Bureau, establishing the enterprise income tax assessment index system and constructing the enterprise income tax assessment model, can the tax assessment play a better role in the enterprise income tax collection and management work. Only by means of tax assessment can we improve the management level of tax source in Shihezi State Taxation Bureau.
【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
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