我国税务稽查体制问题研究
发布时间：2018-10-22 13:13
【摘要】：随着我国经济的迅猛发展和税收征管工作的日益强化,税务稽查在整个税收体系中的地位和作用更加突出。税务稽查对于打击涉税违法犯罪活动,净化税收环境,维护税收秩序,促进纳税公平,提高全社会的税法遵从度具有十分重要的意义。而税务稽查体制对于税务稽查制度的建设、税务稽查职能的发挥、税务稽查目标的达成具有决定性的作用。 税务稽查体制是税收征管体制的一个重要组成部分,是税务稽查机构设置、职责划分、权限分配、税务稽查工作制度及运转机制等有机组成的整体系统。本文从税务稽查体制的影响因素着手,在对我国税务稽查体制适应税收发展需要不断探索的基本状况进行简要评价的基础上,分析了税务稽查存在的问题,并结合发达国家税务稽查体制的成功之处给我们的启示,提出了完善我国税务稽查体制的基本思路和优化对策。 本文在研究过程中,始终以发挥税务稽查核心职能、实现税务稽查根本目标作为评价税务稽查体制的标准,指出我国税务稽查体制存在的弊端：对税务稽查职能认识不足税务稽查定位偏差、机构设置不科学税务稽查独立性不强、税务稽查法规体系不完善执法环境脆弱、税务稽查信息化建设滞后、税务稽查专业人才不足等。这些问题的存在,严重制约着税务稽查的深度发展,如果不从根本上加以研究解决,税务稽查将出现与经济发展和税收征管需要不相适应的状况。 为此,国家税务总局提出了“税务稽查现代化”的研究课题。本文借鉴国际先进税务稽查经验和税务稽查体制优势,结合我国实际试图提供有利于完善我国税务稽查体制的力求可行的建议：立足核心职能,确立执法型税务稽查思想；建立健全税务稽查法规体系,改善和优化税收法律环境；设立独立税务稽查机构,建立扁平化垂管组织体系；提高税务稽查信息化水平,完善税务稽查运行机制；强化税务稽查人力资源管理,努力培养高素质的税务稽查队伍。 本文分为六章,第一章为绪论,阐明了选题的背景和目的,第二章概要阐述了税务稽查体制的影响因素及相关理论基础,第三章简要回顾了征管法实施以来我国税务稽查的发展状况,对当前各地正在进行的税务稽查体制机制的改革试点情况及取得的成效扼要评述,第四章重点从职能定位、组织体系、法规体系、稽查信息化手段、稽查队伍建设等方面分析了我国现行税务稽查体制存在的弊端,第五章归纳分析了国外先进税务稽查体制的特点和优势及对我国的借鉴意义,第六章尝试提出了完善我国税务稽查体制的思路和对策。
[Abstract]:With the rapid development of our economy and the strengthening of tax collection and management, tax inspection plays a more important role in the whole tax system. Tax inspection is of great significance in cracking down on tax-related illegal and criminal activities, purifying the tax environment, maintaining tax order, promoting tax fairness and improving the degree of tax compliance in the whole society. The tax inspection system plays a decisive role in the construction of the tax inspection system, the exertion of the tax audit function and the achievement of the tax audit goal. The tax inspection system is an important part of the tax collection and management system. It is an organic system composed of the establishment of the tax inspection organization, the division of duties, the distribution of authority, the work system of tax inspection and the operating mechanism. Based on a brief evaluation of the basic conditions of the tax inspection system adapting to the needs of the development of tax revenue, this paper analyzes the problems existing in the tax inspection system from the perspective of the influencing factors of the tax inspection system. Combined with the success of the tax inspection system in developed countries, the author puts forward the basic ideas and optimization countermeasures to perfect the tax inspection system in China. In the course of the research, the core function of tax audit and the realization of the fundamental goal of tax audit are always taken as the standard of evaluating the tax audit system. This paper points out the disadvantages of the tax inspection system in our country, such as insufficient understanding of the function of tax inspection, deviation in the orientation of the tax inspection, weak independence of the unscientific tax inspection in the establishment of the organization, and weak law enforcement environment in the imperfect legal system of the tax inspection. Tax audit information construction lags behind, tax audit professional talent shortage. The existence of these problems seriously restricts the deep development of tax inspection. If it is not fundamentally studied and solved, the tax inspection will not adapt to the development of economy and the need of tax collection and management. Therefore, the State Administration of Taxation has put forward the research subject of "Modernization of tax Inspection". This article draws lessons from the international advanced tax inspection experience and the tax inspection system superiority, unifies our country actual attempt to provide the beneficial consummation our country tax inspection system to strive the feasible suggestion: based on the core function, establishes the law enforcement type tax inspection thought; To establish and perfect the tax inspection law system, to improve and optimize the tax legal environment, to establish the independent tax inspection organization, to establish the flat management organization system, to improve the information level of the tax inspection, and to perfect the operating mechanism of the tax inspection; Strengthen the management of human resources of tax audit, and strive to cultivate a high-quality tax audit team. This paper is divided into six chapters. The first chapter is the introduction, which clarifies the background and purpose of the topic. The second chapter outlines the influencing factors and related theoretical basis of the tax audit system. The third chapter briefly reviews the development of tax inspection in China since the implementation of the tax Collection and Management Law, and briefly comments on the reform of the tax inspection system and mechanism in various parts of the country and its achievements. The fourth chapter focuses on the function orientation. The organizational system, the legal system, the information means of audit, the construction of the audit team, etc., have analyzed the drawbacks of the current tax inspection system in China. The fifth chapter summarizes and analyzes the characteristics and advantages of foreign advanced tax inspection system and its reference significance to our country. The sixth chapter tries to put forward the ideas and countermeasures to perfect the tax inspection system in our country.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
本文编号：2287253
[Abstract]:With the rapid development of our economy and the strengthening of tax collection and management, tax inspection plays a more important role in the whole tax system. Tax inspection is of great significance in cracking down on tax-related illegal and criminal activities, purifying the tax environment, maintaining tax order, promoting tax fairness and improving the degree of tax compliance in the whole society. The tax inspection system plays a decisive role in the construction of the tax inspection system, the exertion of the tax audit function and the achievement of the tax audit goal. The tax inspection system is an important part of the tax collection and management system. It is an organic system composed of the establishment of the tax inspection organization, the division of duties, the distribution of authority, the work system of tax inspection and the operating mechanism. Based on a brief evaluation of the basic conditions of the tax inspection system adapting to the needs of the development of tax revenue, this paper analyzes the problems existing in the tax inspection system from the perspective of the influencing factors of the tax inspection system. Combined with the success of the tax inspection system in developed countries, the author puts forward the basic ideas and optimization countermeasures to perfect the tax inspection system in China. In the course of the research, the core function of tax audit and the realization of the fundamental goal of tax audit are always taken as the standard of evaluating the tax audit system. This paper points out the disadvantages of the tax inspection system in our country, such as insufficient understanding of the function of tax inspection, deviation in the orientation of the tax inspection, weak independence of the unscientific tax inspection in the establishment of the organization, and weak law enforcement environment in the imperfect legal system of the tax inspection. Tax audit information construction lags behind, tax audit professional talent shortage. The existence of these problems seriously restricts the deep development of tax inspection. If it is not fundamentally studied and solved, the tax inspection will not adapt to the development of economy and the need of tax collection and management. Therefore, the State Administration of Taxation has put forward the research subject of "Modernization of tax Inspection". This article draws lessons from the international advanced tax inspection experience and the tax inspection system superiority, unifies our country actual attempt to provide the beneficial consummation our country tax inspection system to strive the feasible suggestion: based on the core function, establishes the law enforcement type tax inspection thought; To establish and perfect the tax inspection law system, to improve and optimize the tax legal environment, to establish the independent tax inspection organization, to establish the flat management organization system, to improve the information level of the tax inspection, and to perfect the operating mechanism of the tax inspection; Strengthen the management of human resources of tax audit, and strive to cultivate a high-quality tax audit team. This paper is divided into six chapters. The first chapter is the introduction, which clarifies the background and purpose of the topic. The second chapter outlines the influencing factors and related theoretical basis of the tax audit system. The third chapter briefly reviews the development of tax inspection in China since the implementation of the tax Collection and Management Law, and briefly comments on the reform of the tax inspection system and mechanism in various parts of the country and its achievements. The fourth chapter focuses on the function orientation. The organizational system, the legal system, the information means of audit, the construction of the audit team, etc., have analyzed the drawbacks of the current tax inspection system in China. The fifth chapter summarizes and analyzes the characteristics and advantages of foreign advanced tax inspection system and its reference significance to our country. The sixth chapter tries to put forward the ideas and countermeasures to perfect the tax inspection system in our country.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
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