论文标题:纳税评估问题研究
论文作者
论文导师 孙开,论文学位 硕士,论文专业 财政学
论文单位 东北财经大学,点击次数 422,论文页数 66页File Size3278K
论文网 http://www.lw23.com/lunwen_3066177/
evaluation of tax payment;; tax administration;; methods
社会主义市场经济的确立，使我国传统的税收管理面临着新的形势和挑战。这就要求税务部门必须面对问题，更新管理观念，创新管理方式，与社会经济发展同步。随着税收征管改革和税收信息化的不断深入，纳税评估作为一种全新的管理方式和有效的税源监控手段，越来越受到各级税务部门的重视。它既不同于纳税申报和税款征收，也不同于税务检查，但又与这些税收征管行为密不可分，具有加强税源监控、优化服务和增加收入等作用。通过纳税评估这种相对温和的管理模式，可以在纳税人和税务机关之间建立起一种既有服务，又有管理，相对平等的税收征纳关系。本文从河南省国税系统实施增值税纳税评估的实践经验入手，通过对纳税评估的一般分析，对我国纳税评估的制度构建和运用提出自己的构想。由于人事和机构的相对稳定性，本文对纳税评估的组织架构未作论及。 本文分为三章。 第一章从纳税评估的一般概念入手，阐述纳税评估与相关概念的区别、纳税评估的法律依据、特点、原理和意义，并分析纳税评估的现状及存在的问题，在此基础上，提出对纳税评估的一般认识。 第二章主要阐述如何建立具有一定可操作性的纳税评估制度。首先明确纳税评估的目标，总体思路、原则，其次简述纳税评估的一般工作程序，最后在借鉴商贸企业增值税纳税评估和河南省国税局工作实际的基础上，提出适用于计算机初步评估的指标体系。 第三章通过选用不同的指标组合构建出多种纳税评估模型，在对模型描述的同时，说明人工评析的一般方法，并通过典型案例的分析，举证纳税评估在实际工作中的运用。
The traditional taxation administrative system of our country faces new situation and challenge with the establishment of socialist market economy. It requires revenue department to upgrade the management idea , innovate management style and move ahead simultaneously with social economic development. The evaluation of tax payment, as a kind of brand-new management style and a effective supervision method of tax revenue source, has received more and more attention of the revenue departments at all levels, along with the ongoing reformation of tax administration and the application of the information technology in the field of tax revenue. It is not only different from tax inspection, declaration of tax, tax affairs service and other administrant methods, but also ties up with them and links up with all taches of tax administration, and has taken effect on reinforcement of the control of tax revenue sources, optimization of serving and increasing incomes etc. Evaluation of tax payment, as a gradual management pattern, serves to establish the relationship of equability between taxpayer and tax authority as server and manager at the same time. This thesis puts forward several tentative plans to set up the model of evaluation of tax payment, based on theoretic analysis and practice of Henan Provincial office of the State Administration of Taxation. Because of the relative stability of personnel organization, this thesis has not touched upon to the organization of the evaluation of tax payment. This thesis consists of three chapters. Chapter one is the implication of evaluation of tax payment. It delimits the connotative meaning, main characters, inscapes and the scope of evaluation of tax payment, and analyses the significance. On the basis of which, proposes the general understanding of evaluation of tax payment. Chapter two discusses how to set up the effective system of evaluation of tax payment. The goal, overall thinking, principle are given at first, general working routine secondly, finally in draw lessons from value-added tax administration of trade and business enterprise and at the foundation of practice of Henan Province, the index system applied for computer evaluation is put forward. Chapter three establishes several models of evaluation of tax payment with different indexes. While describing the models, the thesis puts forward the general methods of manual evaluation. Then through analyzing representative cases, put the application of evaluation of tax payment in the work to the proof.
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