【摘要】：稅務稽查是稅務機關依法對納稅人、扣繳義務人履行納稅義務、扣繳義務情況所進行的稅務檢查和處理工作的總稱，在整個稅務管理活動中，居于重要的地位。經(jīng)濟越發(fā)展，監(jiān)督越重要。在市場經(jīng)濟條件下，稅務稽查作為特殊的監(jiān)督管理活動，對于實現(xiàn)稅收分配目標，強化稅務管理，促進社會主義市場經(jīng)濟沿著健康的軌道發(fā)展，有著十分重要的意義。但隨著經(jīng)濟社會的發(fā)展，稅收征管的不斷強化，傳統(tǒng)的稅務稽查管理方式已經(jīng)明顯滯后于社會發(fā)展的需要，，極大地制約了稅務稽查職能的有效發(fā)揮。因此，為適應信息社會的發(fā)展要求、實現(xiàn)稽查工作的現(xiàn)代化、科學化、專業(yè)化發(fā)展方向，有必要改進現(xiàn)行的稅務稽查管理方式，并不斷發(fā)展完善，從而充分發(fā)揮其對稅收工作的保障作用，進而為我國經(jīng)濟社會的健康發(fā)展提供強有力的財政支持。我國的稅務稽查管理經(jīng)歷了建國初期的萌芽階段、改革開放后至90年代初期的起步階段、新稅制實施后至21世紀初的探索階段、進入21世紀后的發(fā)展階段。我國稅務稽查管理在取得巨大成績的同時，在稅務稽查管理實踐、稽查政策保障方面都還存在著不少問題。在分析存在問題原因、借鑒國內(nèi)外成功經(jīng)驗的同時，應合理設置稅務稽查管理機構、優(yōu)化人力資源管理、加強稽查的專業(yè)化、信息化建設、強化支持與控制，才能切實有效地優(yōu)化我國的稅務稽查管理。
[Abstract]:Tax inspection is a general name of tax inspection and handling work carried out by tax authorities to taxpayers and withholding agents in accordance with law. It occupies an important position in the whole tax administration activities. The more the economy develops, the more important the supervision becomes. Under the condition of market economy, tax inspection, as a special supervision and management activity, is of great significance to realize the goal of tax distribution, strengthen tax administration and promote the development of socialist market economy along a healthy track. However, with the development of economy and society and the strengthening of tax collection and management, the traditional management of tax inspection has obviously lagged behind the need of social development, which has greatly restricted the effective exertion of the function of tax inspection. Therefore, in order to meet the requirements of the development of the information society, to realize the modernization, scientific and professional development of the audit work, it is necessary to improve the current tax inspection management mode, and to continuously develop and perfect, In order to give full play to the role of tax protection, and provide a strong financial support for the healthy development of our country's economy and society. The management of tax inspection in our country has experienced the embryonic stage in the initial stage of the founding of the people's Republic of China, the initial stage from the reform and opening up to the early 1990s, the exploration stage from the implementation of the new tax system to the beginning of the 21st century, and the stage of development after the 21st century. At the same time, there are still many problems in the practice of tax inspection management and the guarantee of audit policy. While analyzing the causes of the problems and drawing lessons from the successful experience at home and abroad, we should set up the tax inspection management organization reasonably, optimize the human resource management, strengthen the specialization of audit, information construction, strengthen the support and control. In order to effectively optimize our tax inspection management.
【學位授予單位】：蘇州大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

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