税收信息化建设下的纳税评估研究
发布时间：2018-09-09 18:46
【摘要】：作为当前世界上公认的税收管理方式,纳税评估被看作是强化征管的有效手段之一,并且引起了越来越广泛的关注。纳税评估被税务机关广泛采用,用于以对纳税人的纳税情况进行管理,并在纳税人纳税过程中提供相应的服务。在实施纳税评估后,可以针对征管改革中的诸多弱点问题进行补足,对监控功能进行强化,帮助纳税人改正纳税过程中的错误和不足,以提高纳税人的纳税意识,从而达到改革服务性税收、建设服务性政府的目的。但当前在我国纳税评估中还存在许多问题,例如纳税评估工作的定位比较模糊、信息数据资料缺乏和纳税评估工作人员的水平参差不齐等,导致其应有的作用得不到体现。 针对目前的现状,在充分借鉴各家理论研究的基础上,本文着重从纳税评估与税收征管的密切关系入手,探讨纳税评估工作中遇到的问题,以及纳税评估对税收征管工作的积极意义,并结合山东省国税系统正在运行使用的税收分析预警系统和纳税评估系统的实际情况,深入探索我国纳税评估工作的前进方向。 本文充分借鉴和学习了前人对纳税评估工作的理论研究,了解了有关的基本概念和基本定义,在此基础上,从实际工作中出发,探索解决纳税评估问题的突破口。由于日常工作中,反复使用我省纳税评估工作的两个系统,税收分析预警和纳税评估系统,因此论文也着重从这两个系统的开发目的、环境支持和实际运用角度,以小见大,在总结归纳问题的同时,提出了修改完善的建议。基于上述内容全文分为六个部分： 第一部分是总论以及文献综述,介绍论文所要研究的问题,选题意义以及创新与不足； 第二部分是结合税收分析预警系统和纳税评估系统以及实际工作中的纳税评估案例,进行实务研究； 第三部分是现状分析,分析当前我国纳税评估管理工作的现状及特点,查找问题及存在的成因； 第四部分是借鉴国外纳税评估的先进做法和经验,思考可以为我国纳税评估的发展提供哪些参考； 第五部分是结论和政策建议,综述全文分析结果,并对当前的问题提出针对性的建议。 论文采用了文献研究法,搜集了大量国内外有关纳税评估的研究文献资料从而全面地、正确地了解现有纳税评估的理论研究水平；论文还采用了个案分析法和实证研究法,通过与实际工作的结合,以点带面,探讨纳税评估存在的问题,以及解决方法。 通过上述方法的综合运用,梳理出纳税评估在我国发展的制约因素,包括法律地位的亟待解决,评估人员素质的整合提高,以及具体的纳税评估数量模型的建立和完善。 虽然纳税评估工作面临许多问题和不足,但是其必将在税收征管工作中,发挥无可替代的重要作用,结合国际税收征管工作的经验做法,我国的纳税评估工作也将逐步得到完善与发展。
[Abstract]:As a recognized tax management method in the world, tax assessment is regarded as one of the effective means to strengthen tax collection and management, and has attracted more and more attention. Tax assessment is widely used by tax authorities to manage taxpayers' tax situation and to provide corresponding services in the process of taxpayers' tax payment. After the implementation of tax assessment, we can make up for many weak points in the reform of tax collection and management, strengthen the monitoring function, help taxpayers correct their mistakes and deficiencies in the process of paying taxes, so as to raise taxpayers' awareness of paying taxes. In order to achieve the purpose of reforming service tax and constructing service government. However, there are still many problems in tax assessment, such as the vague orientation of tax assessment, the lack of information, data and information, and the uneven level of tax assessment staff, which leads to the lack of its due role. In view of the current situation, based on the full reference of various theoretical studies, this paper focuses on the close relationship between tax assessment and tax collection and management, and discusses the problems encountered in tax assessment. And the positive significance of tax assessment to tax collection and management, and combined with the actual situation of tax analysis and early warning system and tax assessment system in Shandong Province, this paper probes into the forward direction of tax assessment work in our country. In this paper, we draw lessons from and study the previous theoretical research on tax assessment, and understand the basic concepts and definitions. On this basis, from the practical work, we explore the breakthrough to solve the tax assessment problem. Because of the repeated use of the two systems of tax assessment in our province, tax analysis, early warning and tax assessment systems in our daily work, the paper also focuses on the development purpose, environmental support and practical application of these two systems, and through a small part of the system, we can see the whole. At the same time of summing up the induction problem, the paper puts forward the suggestion of modification and perfection. Based on the above content, the thesis is divided into six parts: the first part is an introduction to the general theory and literature review, introducing the problems to be studied, the significance of the topic, and the innovation and deficiency; The second part is the combination of tax analysis and early warning system and tax assessment system, as well as the actual work of tax assessment cases, the third part is the status quo analysis. This paper analyzes the current situation and characteristics of tax assessment management in China, finds out the problems and causes of its existence, and draws lessons from the advanced methods and experiences of tax assessment in foreign countries. The fifth part is the conclusion and policy suggestion, summarizes the full text analysis result, and puts forward the pertinence suggestion to the current problem. This paper adopts the method of literature research, collects a large number of domestic and foreign literature on tax assessment, so as to fully and correctly understand the existing theoretical level of tax assessment, and adopts case analysis and empirical research methods. By combining with practical work, the problems and solutions of tax assessment are discussed. Through the comprehensive application of the above methods, this paper combs out the restrictive factors of tax assessment in our country, including the urgent need for legal status, the integration and improvement of the quality of assessors, and the establishment and improvement of the specific quantitative model of tax assessment. Although tax assessment is faced with many problems and deficiencies, it will certainly play an irreplaceable role in tax collection and management, combining with the experience and practice of international tax collection and management. China's tax assessment work will also be gradually improved and developed.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42-39
本文编号：2233254
[Abstract]:As a recognized tax management method in the world, tax assessment is regarded as one of the effective means to strengthen tax collection and management, and has attracted more and more attention. Tax assessment is widely used by tax authorities to manage taxpayers' tax situation and to provide corresponding services in the process of taxpayers' tax payment. After the implementation of tax assessment, we can make up for many weak points in the reform of tax collection and management, strengthen the monitoring function, help taxpayers correct their mistakes and deficiencies in the process of paying taxes, so as to raise taxpayers' awareness of paying taxes. In order to achieve the purpose of reforming service tax and constructing service government. However, there are still many problems in tax assessment, such as the vague orientation of tax assessment, the lack of information, data and information, and the uneven level of tax assessment staff, which leads to the lack of its due role. In view of the current situation, based on the full reference of various theoretical studies, this paper focuses on the close relationship between tax assessment and tax collection and management, and discusses the problems encountered in tax assessment. And the positive significance of tax assessment to tax collection and management, and combined with the actual situation of tax analysis and early warning system and tax assessment system in Shandong Province, this paper probes into the forward direction of tax assessment work in our country. In this paper, we draw lessons from and study the previous theoretical research on tax assessment, and understand the basic concepts and definitions. On this basis, from the practical work, we explore the breakthrough to solve the tax assessment problem. Because of the repeated use of the two systems of tax assessment in our province, tax analysis, early warning and tax assessment systems in our daily work, the paper also focuses on the development purpose, environmental support and practical application of these two systems, and through a small part of the system, we can see the whole. At the same time of summing up the induction problem, the paper puts forward the suggestion of modification and perfection. Based on the above content, the thesis is divided into six parts: the first part is an introduction to the general theory and literature review, introducing the problems to be studied, the significance of the topic, and the innovation and deficiency; The second part is the combination of tax analysis and early warning system and tax assessment system, as well as the actual work of tax assessment cases, the third part is the status quo analysis. This paper analyzes the current situation and characteristics of tax assessment management in China, finds out the problems and causes of its existence, and draws lessons from the advanced methods and experiences of tax assessment in foreign countries. The fifth part is the conclusion and policy suggestion, summarizes the full text analysis result, and puts forward the pertinence suggestion to the current problem. This paper adopts the method of literature research, collects a large number of domestic and foreign literature on tax assessment, so as to fully and correctly understand the existing theoretical level of tax assessment, and adopts case analysis and empirical research methods. By combining with practical work, the problems and solutions of tax assessment are discussed. Through the comprehensive application of the above methods, this paper combs out the restrictive factors of tax assessment in our country, including the urgent need for legal status, the integration and improvement of the quality of assessors, and the establishment and improvement of the specific quantitative model of tax assessment. Although tax assessment is faced with many problems and deficiencies, it will certainly play an irreplaceable role in tax collection and management, combining with the experience and practice of international tax collection and management. China's tax assessment work will also be gradually improved and developed.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42-39
【参考文献】
相关期刊论文 前10条
1 刘昱宏;;关于完善我国纳税评估工作的几点思考[J];财务与会计;2010年04期
2 张法德;;纳税评估的国际借鉴[J];改革与开放;2010年01期
3 陈艳郁;;关于纳税评估工作理论和实践的思考[J];中国管理信息化;2009年18期
4 李炜;;关于建立互动机制深化纳税评估的探讨[J];消费导刊;2007年10期
5 陈建中;李艳秋;张秋富;;基于综合评分排序法的纳税评估[J];甘肃科技;2013年21期
6 陈子龙;;厘清纳税评估的几个基本认识问题[J];河南财政税务高等专科学校学报;2009年06期
7 郑根花;;纳税评估的国际借鉴及启示[J];经济论坛;2008年15期
8 文川;范宇;;借鉴国外经验完善我国纳税评估工作[J];辽宁经济;2009年03期
9 高芳芳;;纳税服务中存在的问题和改进措施[J];经济研究导刊;2013年26期
10 张青;谈纳税评估在现代税收征管中的作用[J];山东税务纵横;2000年12期
，本文编号：2233254
本文链接：https://www.wllwen.com/guanlilunwen/shuishoucaizhenglunwen/2233254.html
