税务稽查管理中的问题与对策研究
发布时间：2018-09-07 08:24
【摘要】：税务稽查是税务机关依法对纳税人、扣缴义务人履行纳税义务、扣缴义务情况所进行的税务检查和处理工作的总称，在整个税务管理活动中，居于重要的地位。经济越发展，监督越重要。在市场经济条件下，税务稽查作为特殊的监督管理活动，对于实现税收分配目标，强化税务管理，促进社会主义市场经济沿着健康的轨道发展，有着十分重要的意义。但随着经济社会的发展，税收征管的不断强化，传统的税务稽查管理方式已经明显滞后于社会发展的需要，，极大地制约了税务稽查职能的有效发挥。因此，为适应信息社会的发展要求、实现稽查工作的现代化、科学化、专业化发展方向，有必要改进现行的税务稽查管理方式，并不断发展完善，从而充分发挥其对税收工作的保障作用，进而为我国经济社会的健康发展提供强有力的财政支持。我国的税务稽查管理经历了建国初期的萌芽阶段、改革开放后至90年代初期的起步阶段、新税制实施后至21世纪初的探索阶段、进入21世纪后的发展阶段。我国税务稽查管理在取得巨大成绩的同时，在税务稽查管理实践、稽查政策保障方面都还存在着不少问题。在分析存在问题原因、借鉴国内外成功经验的同时，应合理设置税务稽查管理机构、优化人力资源管理、加强稽查的专业化、信息化建设、强化支持与控制，才能切实有效地优化我国的税务稽查管理。
[Abstract]:Tax inspection is a general name of tax inspection and handling work carried out by tax authorities to taxpayers and withholding agents in accordance with law. It occupies an important position in the whole tax administration activities. The more the economy develops, the more important the supervision becomes. Under the condition of market economy, tax inspection, as a special supervision and management activity, is of great significance to realize the goal of tax distribution, strengthen tax administration and promote the development of socialist market economy along a healthy track. However, with the development of economy and society and the strengthening of tax collection and management, the traditional management of tax inspection has obviously lagged behind the need of social development, which has greatly restricted the effective exertion of the function of tax inspection. Therefore, in order to meet the requirements of the development of the information society, to realize the modernization, scientific and professional development of the audit work, it is necessary to improve the current tax inspection management mode, and to continuously develop and perfect, In order to give full play to the role of tax protection, and provide a strong financial support for the healthy development of our country's economy and society. The management of tax inspection in our country has experienced the embryonic stage in the initial stage of the founding of the people's Republic of China, the initial stage from the reform and opening up to the early 1990s, the exploration stage from the implementation of the new tax system to the beginning of the 21st century, and the stage of development after the 21st century. At the same time, there are still many problems in the practice of tax inspection management and the guarantee of audit policy. While analyzing the causes of the problems and drawing lessons from the successful experience at home and abroad, we should set up the tax inspection management organization reasonably, optimize the human resource management, strengthen the specialization of audit, information construction, strengthen the support and control. In order to effectively optimize our tax inspection management.
【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
本文编号：2227732
[Abstract]:Tax inspection is a general name of tax inspection and handling work carried out by tax authorities to taxpayers and withholding agents in accordance with law. It occupies an important position in the whole tax administration activities. The more the economy develops, the more important the supervision becomes. Under the condition of market economy, tax inspection, as a special supervision and management activity, is of great significance to realize the goal of tax distribution, strengthen tax administration and promote the development of socialist market economy along a healthy track. However, with the development of economy and society and the strengthening of tax collection and management, the traditional management of tax inspection has obviously lagged behind the need of social development, which has greatly restricted the effective exertion of the function of tax inspection. Therefore, in order to meet the requirements of the development of the information society, to realize the modernization, scientific and professional development of the audit work, it is necessary to improve the current tax inspection management mode, and to continuously develop and perfect, In order to give full play to the role of tax protection, and provide a strong financial support for the healthy development of our country's economy and society. The management of tax inspection in our country has experienced the embryonic stage in the initial stage of the founding of the people's Republic of China, the initial stage from the reform and opening up to the early 1990s, the exploration stage from the implementation of the new tax system to the beginning of the 21st century, and the stage of development after the 21st century. At the same time, there are still many problems in the practice of tax inspection management and the guarantee of audit policy. While analyzing the causes of the problems and drawing lessons from the successful experience at home and abroad, we should set up the tax inspection management organization reasonably, optimize the human resource management, strengthen the specialization of audit, information construction, strengthen the support and control. In order to effectively optimize our tax inspection management.
【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
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本文编号：2227732
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