纳税评估指标体系的完善
发布时间：2019-04-16 15:06
【摘要】：2005年3月,国家税务总局为了避免出现税收流失的现象,颁布了《纳税评估管理办法(试行)》这一行政文件,对纳税评估管理的方法、程序和内涵做了具体、全面的规定。纳税评估是我国税务机关税源管理中的一项重要工作。由于纳税评估制度在我国建立的时间较晚,还没有形成一整套完善的理论体系,在实践工作中也存在一些问题,还需进一步完善。 本文主要采用了理论联系实际的方法来探索指标分析方法在纳税评估中的应用及完善。在剖析相关理论对纳税评估的指导意义基础上,详细论述了目前纳税评估分析指标的运用现状,评价了现有指标体系的局限性,构建了以财务分析为核心,包括宏观经济指标、内部控制指标以及其他定性指标在内的财务指标与非财务指标相结合的纳税评估指标体系。论文最后以案例的形式对完善后的指标体系进行了应用。
[Abstract]:In March 2005, in order to avoid the phenomenon of tax revenue loss, the State Administration of Taxation promulgated the administrative document "Administration of tax Assessment (trial)", which specifically and comprehensively stipulated the methods, procedures and connotation of tax assessment management. Tax assessment is an important work in tax source management of tax authorities in our country. Due to the late establishment of the tax assessment system in China, it has not yet formed a complete set of perfect theoretical system, and there are also some problems in the practical work, which need to be further improved. This paper mainly uses the method of combining theory with practice to explore the application and perfection of index analysis method in tax assessment. On the basis of analyzing the guiding significance of the relevant theories to tax assessment, this paper discusses in detail the current situation of the application of the current tax assessment analysis indicators, evaluates the limitations of the existing index system, and constructs the financial analysis as the core, including macro-economic indicators. Internal control indicators and other qualitative indicators, including financial indicators and non-financial indicators of the combination of tax assessment index system. At the end of the paper, the perfect index system is applied in the form of case.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.22;F812.42
本文编号：2458876
[Abstract]:In March 2005, in order to avoid the phenomenon of tax revenue loss, the State Administration of Taxation promulgated the administrative document "Administration of tax Assessment (trial)", which specifically and comprehensively stipulated the methods, procedures and connotation of tax assessment management. Tax assessment is an important work in tax source management of tax authorities in our country. Due to the late establishment of the tax assessment system in China, it has not yet formed a complete set of perfect theoretical system, and there are also some problems in the practical work, which need to be further improved. This paper mainly uses the method of combining theory with practice to explore the application and perfection of index analysis method in tax assessment. On the basis of analyzing the guiding significance of the relevant theories to tax assessment, this paper discusses in detail the current situation of the application of the current tax assessment analysis indicators, evaluates the limitations of the existing index system, and constructs the financial analysis as the core, including macro-economic indicators. Internal control indicators and other qualitative indicators, including financial indicators and non-financial indicators of the combination of tax assessment index system. At the end of the paper, the perfect index system is applied in the form of case.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.22;F812.42
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