以财务指标为基础的纳税评估研究

发布时间：2018-11-04 19:03

【摘要】：税收是国家为实现其职能,凭借其政治权力,依法参与单位和个人的财富分配,强制、无偿的取得财政收入的一种形式。随着经济的发展,国家税款流失的现象也日益严重。纳税评估作为一种新的管理方式被引入我国,很大程度上可以提高税收征管效率、降低税收风险。经过十余年的发展和运用纳税评估研究已经取得了良好成绩,但依然存在一些问题。本文在介绍纳税评估的基本概念的基础上,结合税务与纳税人之间的博弈理论以及风险管理理论,将我国纳税评估的发展与国外纳税评估发展进行比较,找出我国现行纳税评估体系中存在的不足之处,说明我国进行纳税评估研究的必要性。本文首先遵循纳税评估指标体系建立的各个原则,构建以财务指标为基础的纳税评估指标；其次、使用专家问卷的方式调查并确定了各个指标之间的相对重要程度,利用层次分析法将各个指标进行归类、分层处理,具体将纳税评估的十七个指标分为目标层、准则层及指标层,然后利用层次分析法进行多次计算,最后得出每个指标的权重,并且使用熵技术对权重进行修正；最后、利用综合差异率的思想建立最终的纳税评估模型,通过计算每一项指标的差异率并结合该项指标所占权重,从而得出被评估企业的综合差异率。通过综合差异率就可以反映出被评估企业的整体税收风险大小,税务部门就可以根据企业的综合差异率的降序排列,挑选税务风险偏大企业进行优先的纳税评估。本文选取ABC公司为例,利用建立的模型对该公司2011年至2013年的财务数据进行计算分析,得出相应的综合差异率,并对该公司进行实际纳税评估,以实际评估出的风险点及存在问题对纳税评估模型的计算结果进行验证,证明建立的纳税评估指标模型的有效性,并在实证研究的基础上找出存在的问题与不足,对现行的征收管理模式提出意见与建议。
[Abstract]:In order to realize its function, taxation is a kind of form that the country can take part in the distribution of wealth of units and individuals according to law, compulsively and without charge, by virtue of its political power. With the development of economy, the phenomenon of national tax loss is becoming more and more serious. Tax assessment is introduced into China as a new management method, which can improve the efficiency of tax collection and management to a great extent and reduce the tax risk. After more than ten years of development and application of tax assessment research has achieved good results, but there are still some problems. On the basis of introducing the basic concept of tax assessment, combining the theory of game between tax and taxpayer and the theory of risk management, this paper compares the development of tax assessment in our country with that in foreign countries. This paper finds out the deficiency of the current tax assessment system in China, and explains the necessity of the tax assessment research in our country. Firstly, this paper follows the principles of the establishment of the tax assessment index system, and constructs the tax assessment index based on the financial index. Secondly, using the method of expert questionnaire to investigate and determine the relative importance of each index, using the Analytic hierarchy process to classify each index, and to divide the 17 indexes of tax assessment into target level. The criterion layer and index layer are used to calculate the weight of each index and the entropy technique is used to modify the weight. Finally, the final tax assessment model is established by using the idea of comprehensive difference rate. By calculating the difference rate of each index and combining the weight of the index, the comprehensive difference rate of the evaluated enterprise is obtained. The overall tax risk of the evaluated enterprise can be reflected by the comprehensive difference rate, and the tax department can select the enterprise with large tax risk to give priority to the tax assessment according to the descending order of the comprehensive difference rate of the enterprise. In this paper, ABC Company is selected as an example, the financial data from 2011 to 2013 are calculated and analyzed by using the established model, the corresponding comprehensive difference rate is obtained, and the actual tax assessment of the company is carried out. The calculation results of the tax assessment model are verified by the risk points and existing problems, which proves the validity of the established tax assessment index model, and finds out the existing problems and shortcomings on the basis of the empirical research. To the present collection management mode puts forward the opinion and the suggestion.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F275

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