本文選題：納稅評估　切入點(diǎn)：涉稅信息平臺　出處：《吉林財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：現(xiàn)代征管模式要求海量數(shù)據(jù)和信息的集中，同時要求人機(jī)結(jié)合以高效處理數(shù)據(jù)和各種稅收相關(guān)信息，為適應(yīng)現(xiàn)代征管模式，納稅評估應(yīng)運(yùn)而生。納稅評估萌芽于稅收實(shí)踐工作，現(xiàn)處于發(fā)展階段，納稅評估的現(xiàn)實(shí)意義在于：符合科學(xué)化、專業(yè)化和精細(xì)化發(fā)展的稅收管理要求，能夠盡可能的填補(bǔ)管理不足、稅源監(jiān)控不力和征查間重復(fù)或錯位等系統(tǒng)缺陷，，有助于優(yōu)化稅收征收管理制度，有利于降低稅收流失程度，能夠增進(jìn)納稅遵從度。納稅評估在美國、德國等發(fā)達(dá)國家已被運(yùn)用多年，在這些國家的稅收征管工作中發(fā)揮了積極作用，成果顯著。本文對納稅評估概念進(jìn)行界定后，在明確其內(nèi)涵的基礎(chǔ)上，分析我國現(xiàn)存的評估工作中遇到的問題和存在的瓶頸。接著，筆者分析國外經(jīng)驗(yàn)并提取值得我國借鑒的工作思想和工作方法，進(jìn)而形成應(yīng)對我國納稅評估存在問題的相關(guān)對策。最后，結(jié)合兩個源自基層的納稅評估案例，以小見大，輔助闡釋現(xiàn)存問題。 論文的主要內(nèi)容如下： 第一部分為引言,主要論述了本篇文章的研究背景及意義、國內(nèi)外研究基本現(xiàn)狀、研究內(nèi)容及研究方法、本文可能的創(chuàng)新之處及不足。 第二部分是對我國納稅評估概念的探討和定位，以及對我國納稅評估現(xiàn)狀的著重介紹，總共劃分為四個子部分。第一個子部分是對納稅評估概念的界定，這是進(jìn)行研究的最基礎(chǔ)部分，通過對概念進(jìn)行辨析，明確納稅評估的主體、客體和內(nèi)容。其余三個子部分是對納稅評估現(xiàn)狀的闡述：第二個子部分是我國納稅評估的發(fā)展進(jìn)程，不同于現(xiàn)有教材和文獻(xiàn)的劃分，筆者認(rèn)為納稅評估經(jīng)歷了兩個階段，即起步階段和探索階段；第三個子部分充分肯定和強(qiáng)調(diào)納稅評估是稅收征管的重要環(huán)節(jié)；第四個子部分闡述了納稅評估在我國處于初級階段是現(xiàn)狀，現(xiàn)存突出問題如下：信息來源存局限性，未建立全國統(tǒng)一、規(guī)范的評估模型和指標(biāo)，缺乏信息技術(shù)支撐，體質(zhì)保障不足以及納稅評估與稅務(wù)稽查的定位不明晰。 第三部分介紹了美國、日本等納稅評估做法和經(jīng)驗(yàn)較為典型的國家共四個，并總結(jié)六點(diǎn)啟示，這些啟示對納稅評估的探索工作具有重要的借鑒意義。 第四部分筆者給出了有助于完善我國納稅評估制度的對策和建議。第一點(diǎn)建議是重建稅收管理模式，具體分為流程重置和機(jī)構(gòu)重置；現(xiàn)階段我國納稅評估迫切需要完善涉稅信息平臺建設(shè)，將信息平臺建設(shè)分為兩個構(gòu)建項(xiàng)目，一個是在政府各職能部門間搭建綜合治稅信息平臺項(xiàng)目，另一個是在全社會范圍內(nèi)構(gòu)建第三方信息平臺項(xiàng)目；第三點(diǎn)提出建立科學(xué)的納稅評估指標(biāo)體系應(yīng)遵循的原則和工作思路；第四點(diǎn)強(qiáng)調(diào)信息技術(shù)對評估工作的重要性；第五點(diǎn)闡述的是為滿足現(xiàn)實(shí)需求而要進(jìn)一步提高納稅評估人員素質(zhì)的改善建議；第六點(diǎn)建議為應(yīng)厘清納稅評估和稅務(wù)稽查二者間的關(guān)系。 第五部分為我國納稅評估實(shí)踐，筆者介紹兩個來源于基層的具有一定代表性的納稅評估案例，展示稅務(wù)機(jī)關(guān)的納稅評估實(shí)務(wù)，并對案例加以評析。
[Abstract]:The present paper analyzes the problems and bottlenecks of tax assessment in the developed countries , such as scientific , professional and refined development , which can help to optimize the tax collection management system and improve the tax compliance .

The main contents of this paper are as follows :

The first part is preface , mainly discusses the background and significance of this article , the basic present situation , the research content and the research method at home and abroad , the possible innovations and shortcomings of this article .

The second part is the discussion and positioning of the concept of tax assessment in China , and the emphasis on the present situation of tax assessment in China . The first part is the definition of the concept of tax assessment . The first subpart is the basic part of the study . The second part is the development process of tax assessment in China . The second part is the development process of tax assessment in China . The second part is the development process of tax assessment in China .
The third subsection fully affirms and emphasizes that tax assessment is an important link of tax collection .
The fourth subsection describes the present situation of tax assessment in the primary stage of our country . The existing problems are as follows : the limitation of information sources , the lack of establishment of national unity , standardized assessment models and indicators , the lack of information technology support , inadequate physical security , and the unclear positioning of tax assessment and tax audit .

The third part introduces four typical countries , such as the United States , Japan and so on , and summarizes six points of inspiration . These revelations have important reference significance to the exploration of tax assessment .

In the fourth part , the author gives some countermeasures and suggestions which help to perfect our country ' s tax assessment system . The first suggestion is to rebuild the tax management mode , which is divided into process reset and institutional reset .
At present , there is an urgent need to improve the construction of the tax information platform , and the construction of the information platform is divided into two construction projects , one is to construct the comprehensive tax information platform project between the functional departments of the government , and the other is to construct the third party information platform project within the whole society .
The third point is to put forward the principles and working methods that should be followed in establishing the index system of tax assessment of science ;
The fourth point stresses the importance of information technology for the evaluation work ;
The fifth point sets forth the suggestions to improve the quality of tax assessment personnel in order to meet the realistic demand .
The sixth point is to clarify the relationship between tax assessment and tax audit .

The fifth part is the practice of tax assessment in China . The author introduces two cases of tax assessment , which are derived from the grass - roots level , demonstrate the tax assessment practice of the tax authorities , and analyze the cases .

【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

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