我国税务稽查现代化建设的研究
发布时间：2018-12-14 07:00
【摘要】：最近几年来，我国国民经济实现了跨越式发展与进步，这就要求我国税收管理与税务稽查制度不断创新，与时俱进，因此税务稽查现代化是今后的发展趋势，要求在法制建设、自身架构、信息平台建设、税务稽查工作人员专业水平等进行迅速的调整，及时解决潜在的问题。 本文基于上述社会背景，搜集与整理了大量关于税务稽查方面的研究文献资料。首先，基于税务稽查现代化为原点，明确税务稽查的广义概念与狭义概念，本文主要研究税务稽查的广义概念。整理出税务稽查现代化的三个特点，税务稽查信息化建设是税务稽查现代化的重要基础，税法遵从度与税务稽查理念的提高是实现税务稽查现代化的前提条件，建立健全完善、全面的税务稽查体系是关键；以此建立了“税收赦免”制度，建立“四化稽查”的管理理念、建立“全程稽查”的管理模式，建立风险管控体系，以此总结出税务稽查现代化的的发展道路。其次，结合国内税务稽查的发展现状，从整体入手，总结分析我国税务稽查部门在税务稽查软件的使用情况，为本文提出切实可行的解决办法提供基础。第三，基于对比分析研究方法，重点论述了税务稽查制度相对成熟完善的美国、德国与日本的税务稽查制度，重点研究不同国家的税务稽查的差别，同时根据我国的具体实际，吸收精华部分。第四，结合上文税务稽查现代化的概念，论述实现税务稽查现代化的政策，具体分为七个方面：税务稽查理论现代化、税务稽查手段的现代化、税务稽查队伍现代化、税务稽查机构扁平化、税务稽查方式集约化、税务警察队伍现代化、综合治税现代化，提出实现我国税务稽查现代化的发展途径。 本文希望能够引起社会、各级政府部门对于税务稽查现代化建设的重视，加快税务稽查现代化进程，，不断提升我国税务稽查专业水平与现代化建设，在研究税务稽查现代化的过程中，不断提高自身的税务理论分析、专业水平与实践能力。
[Abstract]:In recent years, the national economy of our country has achieved leapfrog development and progress, which requires our tax administration and tax inspection system to continuously innovate and keep pace with the times. Therefore, the modernization of tax inspection is the development trend in the future and requires the construction of the legal system. Self-structure, information platform construction, tax audit staff professional level and so on to quickly adjust, solve potential problems in time. Based on the above social background, this paper collects and collates a lot of literature on tax audit. First of all, based on the modernization of tax audit as the origin, the broad concept and narrow concept of tax audit are defined. This paper mainly studies the broad concept of tax audit. Sorting out the three characteristics of the modernization of tax inspection, the information construction of tax inspection is the important foundation of the modernization of tax inspection, the degree of compliance of tax law and the improvement of the idea of tax inspection are the prerequisite for realizing the modernization of tax inspection, and the establishment and perfection of the information system. Comprehensive tax inspection system is the key; On this basis, the system of "tax pardon" is established, the management concept of "four modernizations inspection" is established, the management mode of "whole process inspection" is established, and the risk control system is established, so as to sum up the development road of the modernization of tax inspection. Secondly, combined with the development of domestic tax audit, from the overall point of view, this paper summarizes and analyzes the use of tax audit software in China's tax inspection department, which provides the basis for the practical solution of this paper. Thirdly, based on the comparative analysis and research methods, this paper focuses on the tax inspection systems of the United States, Germany and Japan, which are relatively mature and perfect, and focuses on the differences between different countries, and at the same time, according to the actual situation of our country, Absorb the essence. Fourth, combined with the concept of modernization of tax audit, the paper discusses the policy of realizing modernization of tax audit, which is divided into seven aspects: modernization of tax audit theory, modernization of means of tax inspection, modernization of tax audit team. The development ways of realizing the modernization of tax inspection in our country are put forward in this paper, such as flat tax inspection organization, intensive tax inspection method, modernization of tax police force and comprehensive tax administration modernization. This paper hopes to arouse the attention of the society and government departments at all levels to the modernization of tax inspection, speed up the modernization process of tax inspection, and continuously improve the professional level and modernization of tax audit in China. In the course of studying the modernization of tax inspection, we constantly improve our tax theoretical analysis, professional level and practical ability.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
本文编号：2378145
[Abstract]:In recent years, the national economy of our country has achieved leapfrog development and progress, which requires our tax administration and tax inspection system to continuously innovate and keep pace with the times. Therefore, the modernization of tax inspection is the development trend in the future and requires the construction of the legal system. Self-structure, information platform construction, tax audit staff professional level and so on to quickly adjust, solve potential problems in time. Based on the above social background, this paper collects and collates a lot of literature on tax audit. First of all, based on the modernization of tax audit as the origin, the broad concept and narrow concept of tax audit are defined. This paper mainly studies the broad concept of tax audit. Sorting out the three characteristics of the modernization of tax inspection, the information construction of tax inspection is the important foundation of the modernization of tax inspection, the degree of compliance of tax law and the improvement of the idea of tax inspection are the prerequisite for realizing the modernization of tax inspection, and the establishment and perfection of the information system. Comprehensive tax inspection system is the key; On this basis, the system of "tax pardon" is established, the management concept of "four modernizations inspection" is established, the management mode of "whole process inspection" is established, and the risk control system is established, so as to sum up the development road of the modernization of tax inspection. Secondly, combined with the development of domestic tax audit, from the overall point of view, this paper summarizes and analyzes the use of tax audit software in China's tax inspection department, which provides the basis for the practical solution of this paper. Thirdly, based on the comparative analysis and research methods, this paper focuses on the tax inspection systems of the United States, Germany and Japan, which are relatively mature and perfect, and focuses on the differences between different countries, and at the same time, according to the actual situation of our country, Absorb the essence. Fourth, combined with the concept of modernization of tax audit, the paper discusses the policy of realizing modernization of tax audit, which is divided into seven aspects: modernization of tax audit theory, modernization of means of tax inspection, modernization of tax audit team. The development ways of realizing the modernization of tax inspection in our country are put forward in this paper, such as flat tax inspection organization, intensive tax inspection method, modernization of tax police force and comprehensive tax administration modernization. This paper hopes to arouse the attention of the society and government departments at all levels to the modernization of tax inspection, speed up the modernization process of tax inspection, and continuously improve the professional level and modernization of tax audit in China. In the course of studying the modernization of tax inspection, we constantly improve our tax theoretical analysis, professional level and practical ability.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
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