基于会计利润与应纳税利润之间差异的我国税收评估体系研究

发布时间：2018-07-29 14:09

【摘要】：随着我国改革的深入发展,使我国国民经济得到迅猛发展,为了适应新时期社会的需要,财政部会计事务管理司于1992年11月依据当时之国情,在借鉴国际惯例的基础之上颁布了《企业会计准则基本准则》,其对规范我国税收体系起到了积极的作用,但是税法与企业会计准则之间的差异也日益扩大,对税收评估工作造成的影响也日渐明显。该影响是如何起作用的,在该影响力作用下应如何调节税收评估指标体系以更好地提高税务机关工作的有效性,减少工作成本,引导税收规范到一个更加合理的范围内,2014年8月25日国家税务总局发布《纳税信用评价指标和评价方式(试行)》。办法指出：我国税务系统将从10月1日起,按照此指标体系,采用直接判级和年度指标得分相结合的方式来对纳税人的纳税信用进行评估,从而对纳税信用管理进行合理规范,以此来保障评估结果的准确性和统一性,进而促使纳税人遵从税法并使纳税人的诚信纳税意识得到提高。本文首先对会计利润-应纳税利润关系及差异、税收评估方面的国内外文献进行了梳理,分别从差异的理论分析入手来概述二者在原则与目标层面的差异,及从评价标准与征纳双方不同利益主体的差异角度入手来分析,接着对税收评估的原理和方式进行了讨论。具体阐释了税收评估的含义、构造税务部门税收评估的主要要素以及我国现行税收评估工作的主要基本流程,基于以上基础,文章从企业所得税方面入手对我国税收评估指标体系的影响进行了分析,对税收评估指标体系进行了重新思考与分类构建,进而用案例分析的形式对税收评估重构后的指标体系进行了验证,从而进一步验证了指标的适用性,同时从案例分析过程中得到了相应的启示,根据上述分析过程及启示,提出了提高税收工作效率的建议。
[Abstract]:With the deepening development of China's reform, the national economy of our country has been developing rapidly. In order to meet the needs of the society in the new period, the Accounting Affairs Management Department of the Ministry of Finance in November 1992 based on the national conditions at that time. On the basis of drawing lessons from international practice, the basic Standards of Accounting Standards for Enterprises have been promulgated, which has played a positive role in standardizing the tax system of our country. However, the difference between the tax law and the accounting standards of enterprises is widening day by day. The impact on tax assessment is becoming increasingly evident. Under the influence, how to adjust the tax evaluation index system to improve the effectiveness of the work of tax authorities and reduce the cost of work. On August 25, 2014, the State Administration of Taxation issued the tax Credit Evaluation Index and Evaluation method (trial). The method points out that the tax system of our country will from October 1, according to this index system, adopt the direct judgment grade and the annual index score to evaluate the taxpayer's tax credit, thus carry on the reasonable standard to the tax credit management. In order to ensure the accuracy and unity of the evaluation results, the taxpayer can comply with the tax law and enhance the taxpayers' consciousness of paying taxes in good faith. In this paper, the relationship and difference between accounting profit and taxable profit, the domestic and foreign literature on tax assessment are combed, and the differences in principle and goal between them are summarized from the theoretical analysis of the difference. From the point of view of the difference between the evaluation standard and the different interest subjects, the principle and method of tax assessment are discussed. It explains the meaning of tax assessment, constructs the main elements of tax assessment in tax department and the main basic process of tax assessment in our country, based on the above basis, This paper analyzes the impact of tax assessment index system on the aspect of enterprise income tax, and reconsiders and classifies the tax evaluation index system. Then the paper uses the form of case analysis to verify the index system after tax assessment reconstruction, and further verifies the applicability of the index. At the same time, it gets the corresponding enlightenment from the process of case analysis, according to the above analysis process and enlightenment. Some suggestions are put forward to improve the efficiency of tax collection.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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