本文選題：稅收風險管理 + 稅源專業(yè)化管理�。� 參考：《哈爾濱工業(yè)大學》2015年碩士論文

【摘要】：納稅評估可追溯到國外的稅務審計制度,而我國對納稅評估首次通過文件做出相應規(guī)定則是在2005年(《納稅評估管理辦法(試行)》以下簡稱《辦法》)。2009年,總局為了加強風險管理,正式?jīng)Q定實施稅源專業(yè)化管理,并從2010年開始選取個別省市作為試點予以實施。通過總局專業(yè)化試點的基本綱要可知,在稅源專業(yè)化管理過程當中,最關(guān)鍵的環(huán)節(jié)就是納稅評估,通過納稅評估能夠從真實性以及合法性等方面對納稅申報做出準確的核查。然而就現(xiàn)階段而言,納稅評估在實際的執(zhí)行當中還遠遠沒有達到理想效果,起到應有的作用。本文在全國稅務系統(tǒng)稅源專業(yè)化管理改革的大背景下,通過對稅收遵從、稅收風險管理等納稅評估基本理論和稅源專業(yè)化管理模式的研究,重新界定了稅源專業(yè)化管理模式下納稅評估的內(nèi)涵和定位。然后,以林口縣國稅局為例,分析研究了林口縣國家稅務局納稅評估的發(fā)展階段和新模式下納稅評估工作的現(xiàn)狀,并對稅源專業(yè)化管理模式下納稅評估工作中存在的問題及原因進行了分析。接著,提出了完善新模式下林口縣國稅局納稅評估的對策建議,如應對納稅評估進行準確定位、強化信息管稅、科學建立評估模型、夯實納稅評估基礎(chǔ)、規(guī)范納稅評估程序、實施分級分類評估、加強評估工作績效考核。最后,對林口縣煤炭行業(yè)評估案例進行理論分析,具體闡述了納稅評估方法體系在煤炭行業(yè)中的實際應用�？傊�,論文中以林口縣國稅局為例,研究了稅源專業(yè)化管理模式下納稅評估工作中存在的問題并提出了完善的措施,為其他區(qū)縣局提供借鑒,有利于納稅評估在實際工作中發(fā)揮更大作用,提高稅務機關(guān)管理和服務水平。
[Abstract]:Tax assessment can be traced back to the tax audit system abroad, and the corresponding regulations on tax assessment documents were made for the first time in our country in 2005 (Administration of tax Assessment (trial) > hereinafter referred to as "measures"). In 2009, in order to strengthen risk management, the General Administration of Taxation, A formal decision to implement specialized management of tax sources, and from 2010 to select individual provinces and cities as a pilot implementation. Through the basic outline of the specialization experiment of the General Administration, we can know that in the process of the specialized management of tax sources, the most crucial link is the tax assessment, through which the tax returns can be verified accurately from the aspects of authenticity and legitimacy. However, at this stage, the tax assessment is far from achieving the desired effect and plays its due role in the actual implementation. Under the background of the reform of the specialized management of tax sources in the national tax system, this paper studies the basic theories of tax assessment, such as tax compliance, tax risk management, and the mode of specialized management of tax sources. This paper redefines the connotation and orientation of tax assessment under the mode of tax source specialization management. Then, taking the State Taxation Bureau of Linkou County as an example, this paper analyzes and studies the development stage of tax assessment of the State Taxation Bureau of Linkou County and the current situation of tax assessment work under the new model. The problems and reasons in tax assessment under the mode of tax source specialization management are analyzed. Then, the paper puts forward the countermeasures and suggestions to improve the tax assessment of the State tax Bureau of Linkou County under the new model, such as the accurate orientation of tax assessment, the strengthening of information management and taxation, the establishment of scientific assessment model, the consolidation of the basis of tax assessment, and the standardization of tax assessment procedures. Implement classification evaluation and strengthen performance appraisal. Finally, the case of coal industry evaluation in Linkou County is theoretically analyzed, and the practical application of tax assessment method system in coal industry is expounded in detail. In a word, taking the State tax Bureau of Linkou County as an example, the paper studies the problems existing in tax assessment under the mode of specialized management of tax sources and puts forward some perfect measures to provide reference for other district and county bureaus. It is beneficial for tax assessment to play a greater role in practical work and to improve the management and service level of tax authorities.
【學位授予單位】：哈爾濱工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F812.42

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