武汉市地方税务局税务稽查改革研究

发布时间：2018-06-23 12:47

本文选题：税务稽查 + 改革　；参考：《华中师范大学》2014年硕士论文

【摘要】：税务稽查是税收征管工作的重要组成部分,随着经济社会的发展,传统征管方式的改变,征管重心由征收管理型向监控管理服务型转移,税务稽查工作环境已发生深刻变化,对税务稽查工作提出了“融入征管大格局”的新要求。在信息化高速发展,多元化经济并存的大环境下,现代税务稽查也将面临新的变革。自1997年国家税务总局稽查局正式组建以来,现行税务稽查管理体制,通过十多年的改进与完善,其综合效能达到相当高度,并取得显著工作成绩。近年来,税务部门不断更新税务稽查理念,探索创新税务稽查工作机制,充分发挥税务稽查职能作用,税务稽查工作水平有了进一步提升。随着经济社会的快速发展,从稽查工作的现实及发展考量,现行税务稽查管理体制要达到查处与打击涉税违法行为的更高目标,难度很大。税务稽查如何突破发展瓶颈,适应现代经济税源结构变化,成为摆在我们面前一项刻不容缓的重大课题。为适应快速发展的社会经济形势和税收征管信息化的发展趋势,深化税收征管改革,2011年7月,武汉市地税局开展了税务稽查改革,推行一级稽查。实践证明,实行一级稽查,助推了武汉地税事业快速发展。我们在肯定改革先进性的同时,必须要看到还存在一些仍待改进的地方。本文从武汉市地税局的一级稽查体制运行现状入手,分析现行体制制约稽查质效提高的诸多因素,针对存在的问题,力图提出合理化建议和行之有效的解决办法。全文共分为五个部分。第一部分是绪论,主要论述研究的背景、意义及目的、国内外研究现状、研究内容与方法、研究思路,本文的特色与可能创新之处等内容。第二部分对税务稽查的相关理论进行了概述和归纳,阐述了税务稽查的内涵、原则与职能；税务稽查管理的内涵；税务稽查改革的理论基础。第三部分主要阐述武汉市地税稽查局总体概况及实行一级稽查体制改革的实践,从一级稽查体制概述、职能定位、改革运行成效、优势及存在问题进行了分析。第四部分总结国内外税务稽查管理的主要特点,通过其先进经验提练出可为武汉市地税稽查改革可供借鉴的先进理念与经验。第五部分对武汉市地税局税务稽查改革的方向、路径进行了梳理并为推进武汉地税税务稽查的改革提出相应的可操作性对策建议。
[Abstract]:Tax inspection is an important part of tax collection and management work. With the development of economy and society and the change of traditional collection and management mode, the focus of tax collection and management has shifted from collection and management type to monitoring management service type, and the working environment of tax inspection has undergone profound changes. This paper puts forward the new requirement of integrating the tax inspection work into the great pattern of tax collection and management. With the rapid development of information technology and the coexistence of diversified economy, modern tax inspection will also face new changes. Since the establishment of the inspection bureau of the State Administration of Taxation in 1997, the current management system of tax inspection has been improved and perfected for more than ten years, and its comprehensive efficiency has reached a fairly high level, and it has made remarkable achievements. In recent years, tax departments constantly update the concept of tax audit, explore and innovate the mechanism of tax audit, give full play to the role of tax audit, and the level of tax audit has been further improved. With the rapid development of economy and society, considering the reality and development of the inspection work, it is very difficult for the current tax inspection management system to achieve the higher goal of investigating and cracking down on tax-related illegal activities. How to break through the bottleneck of development and adapt to the structural changes of modern economic tax sources has become an urgent and important issue before us. In order to adapt to the rapid development of social economic situation and the development trend of tax collection and management information and deepen the reform of tax collection and management, in July 2011, Wuhan Local Taxation Bureau carried out the tax inspection reform and implemented the first class audit. Practice has proved that the implementation of the first-level audit, promoting the rapid development of Wuhan land tax cause. While affirming the advanced nature of the reform, we must see that there are still some areas to be improved. Starting with the current situation of the first-level inspection system of Wuhan Local Taxation Bureau, this paper analyzes the factors that restrict the improvement of the quality and effectiveness of audit, and tries to put forward some reasonable suggestions and effective solutions to the existing problems. The full text is divided into five parts. The first part is the introduction, which mainly discusses the background, significance and purpose of the research, the current research situation at home and abroad, the research contents and methods, the research ideas, the characteristics and possible innovations of this paper, and so on. The second part summarizes the relevant theories of tax audit, expounds the connotation, principle and function of tax audit, the connotation of tax audit management and the theoretical basis of tax audit reform. The third part mainly expounds the general situation of Wuhan Local tax Inspection Bureau and the practice of carrying out the first class audit system reform. It analyzes the overview of the first level inspection system, the function orientation, the effect of the reform operation, the advantages and the existing problems. The fourth part summarizes the main characteristics of tax inspection management at home and abroad, and puts forward the advanced ideas and experiences that can be used for reference in Wuhan's local tax audit reform through its advanced experience. The fifth part combs the direction and path of the tax inspection reform of Wuhan Local Taxation Bureau and puts forward corresponding operable countermeasures and suggestions for promoting the reform of Wuhan Local tax Inspection.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

【参考文献】