發(fā)布時間：2018-08-03 21:42

【摘要】：改革開放30年來，我國經(jīng)濟發(fā)展始終保持著高速狀態(tài)，稅收與國家發(fā)展、人民生活息息相關(guān)，稅務(wù)稽查在稅收工作中的作用也逐漸凸顯出來，在當前江蘇國稅新一輪征管改革的背景下，新職責、新管理對國稅稽查工作提出了新要求、新挑戰(zhàn)。為保證我國稅收事業(yè)的穩(wěn)步發(fā)展，維護市場公平秩序，減少稅款流失，實現(xiàn)稅法遵從的目標，面對種種問題，稅務(wù)稽查改革迫在眉睫，需在法制環(huán)境、自身體制結(jié)構(gòu)、信息平臺構(gòu)建、稅務(wù)稽查人員水平等方面做出能夠解決問題的相應(yīng)調(diào)整。本文研究的目的是根據(jù)目前我國稅務(wù)稽查的現(xiàn)狀，，結(jié)合自身工作實際對鹽城市國稅稽查工作中存在的問題及原因進行深入分析，從公共管理的角度和稽查工作實際出發(fā)，引入先進的管理理念、管理技術(shù)和管理方法對國稅稽查工作加以研究。同時借鑒國外先進的稅務(wù)稽查管理模式、稽查理念和稽查方法，提出一些有針對性的措施，提高國稅稽查的質(zhì)效，以此進一步健全和完善鹽城市國稅稽查工作的體制。本文主要包括五個方面的內(nèi)容。第一部分簡要的介紹了本文選題的背景、意義、文獻綜述以及論文使用的研究方法。第二部分闡述稅務(wù)稽查的含義和職能以及鹽城市國稅稽查工作的現(xiàn)狀和特點。第三部分深入剖析鹽城國稅稽查工作中的現(xiàn)存問題成因。第四部分梳理了國外先進的稅務(wù)稽查經(jīng)驗以及對我國稅務(wù)稽查的借鑒意義。第五部分提出完善鹽城市國稅稽查工作的對策。主要從轉(zhuǎn)變稽查模式和完善稽查工作兩方面入手，就如何完善一級稽查體制、加強制度建設(shè)、加強內(nèi)部監(jiān)督等進行了闡述，同時就如何更好地發(fā)揮稽查職能作用，規(guī)范稅務(wù)稽查執(zhí)法、改善稽查手段、加強司法保障、提高稽查隊伍素質(zhì)等多方面提出筆者的意見和建議。最后結(jié)論，隨著社會的不斷發(fā)展和市場經(jīng)濟的不斷變化，涉稅違法行為的種類和手段越來越隱蔽，為了更好地發(fā)揮稽查的職能作用，提高稽查的效率和質(zhì)量，就必須大力加強稅務(wù)稽查各項工作，以適應(yīng)復雜的市場需求。
[Abstract]:In the past 30 years of reform and opening up, our country's economic development has always maintained a high speed. Tax is closely related to the development of the state and the people's life. The role of tax inspection in tax work has been gradually highlighted. Under the background of a new round of tax collection and management in Jiangsu, new responsibilities and new management have put forward new demands and new challenges to the work of national tax inspection. In order to ensure the steady development of our tax revenue, maintain the fair order of the market, reduce the loss of tax and realize the goal of tax law compliance, facing various problems, the reform of tax inspection is imminent. It is necessary to make corresponding adjustments in the legal environment, the structure of its own system, the construction of information platform, the level of tax inspectors and so on. The purpose of this paper is to analyze the existing problems and reasons of the tax inspection in Yancheng City according to the current situation of tax inspection in China, and to analyze the existing problems and causes in the work of the national tax inspection. From the perspective of the public management and the actual inspection, the advanced management concept, the management technology and the management methods are introduced to study the national tax inspection. At the same time, using foreign advanced tax inspection management model, inspection concept and inspection method, some pertinent measures are put forward to improve the quality of national tax inspection, so as to further improve and improve the system of Yancheng City national tax inspection. This paper mainly includes five aspects. The first part briefly introduces the topic of this paper. Background, significance, literature review and the research methods used in the paper. The second part expounds the meaning and function of tax inspection and the status and characteristics of Yancheng City national tax inspection. The third part analyses the causes of existing problems in the work of Yancheng national tax inspection. The fourth part combs the advanced foreign tax inspection experience and to me. The fifth part puts forward the countermeasures to improve the inspection work of the national tax in Yancheng City. From the two aspects of changing the mode of inspection and perfecting the audit work, this paper expounds how to perfect the first class inspection system, strengthen the system construction, and strengthen the internal supervision, and at the same time, how to play the role of the audit function better and regulate the function of the audit. In the final conclusion, with the continuous development of the society and the constant change of the market economy, the types and means of tax related illegal acts are becoming more and more hidden, in order to better play the role of the inspection and improve the function of the inspection. The efficiency and quality of inspection must be strengthened in order to adapt to the complex market demand.
【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;D630.3

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本文編號：2163079