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论文编号：	12097
作者编号：	2320180798
上传时间：	2020/12/11 17:34:57
中文题目：	Y区税务局纳税评估改进研究
英文题目：	Research on the Tax Assessment Optimization of Tax Bureau of Y County
指导老师：	张继勋
中文关键字：	税务机关；纳税评估；税收风险管理
英文关键字：	Tax authorities; tax assessment; risk management
中文摘要：	税收是国家财政收入的最主要来源，纳税评估作为一种相对温和的税收执法手段，在强化税收征管、优化纳税服务、促进税法遵从等方面发挥了一定作用。但随着市场经济的高度发展，税收征管工作更加复杂化和细致化，纳税评估实际发挥的作用与预期效能仍有一些差距，需要进一步探索新的方式方法以提高纳税评估工作的质量和效率。研究纳税评估工作的改进与优化有助于完善税务机关纳税评估工作机制，提升税收征管水平，有助于反馈现行税收风险管理系统缺陷，完善税收风险管理体系顶层设计，有利于推动企业强化纳税遵从理念，促进税收诚信体系的完善。 本文从基层税务工作者的视角出发，在国内外对于纳税评估研究的基础上，通过对纳税评估概念、方法、原则等方面的介绍，以及对税收风险管理和纳税遵从等概念的引入，采用参阅文献、实证分析和案例分析等具体手段，对Y区税务局纳税评估进行研究，详细介绍了Y区税局纳税评估工作发展历程、具体工作流程及常用评估方法，通过Y区税务局对X商贸企业企业所得税汇缴所做的纳税评估这一具体案例分析，认为Y区税务局的纳税评估工作存在评估信息不全面、指标体系不健全、风险意识不到位、评估人员能力不足等问题。结合Y区税务局工作实际，从四个方面提出改进纳税评估工作的措施：一是完善指标体系，丰富指标内容，提倡指标个性化，提高预警指标灵敏度；二是提升数据挖掘能力，拓展信息采集渠道，规范信息采集方法，建立纳税评估大数据平台；三是加强风险识别能力，提高风险应对水平；四是加强人才培养，组建专业化纳税评估团队，强化专业培训，优化绩效管理。
英文摘要：	Taxation is the main source of national fiscal revenue. As a relatively mild tax enforcement method, tax assessment has played a certain role in preventing tax risks, alleviating conflicts between taxation and payment, and making taxation’s majorization. However, For the progress of market economy, tax revenue work has become more complicated and detailed. Due to the constraints of unclear legal basis, inconsistent evaluation models, and unscientific evaluation indicators, the actual role and expected effectiveness of tax evaluation remain,the gaps demand us to explore new approaches to promote the capability and strength of tax assessment work, and then boost the promotion of the tax assessmentsystem. This article starts from the perspective of grassroots tax workers, and with a view todomestic and overseas advanceof tax assessment research, introduces tax assessment concepts, methods and principles, as well tax exposure management and optimization of tax administration concepts.The paper researches the tax assessment of the Y district tax bureau by the method of reference literature, empirical analysis, case analysis and others, then introduces the development process, work process and evaluation methods of the Y district tax bureau’s tax assessment work, through the Y district tax bureau to X business enterprises. The case analysis of the tax assessment conducted by the income tax collection suggests that the tax assessment work of the Y district tax bureau has problems such as incomplete assessment information, imperfect indicator system index system, insufficient risk awareness, and insufficient assessment personnel. Combined with the actual work of the Taxation Bureau in District Y, measures to improve tax assessment work are proposed from four aspects: one is to improve data mining capabilities and to promote information management and taxation; the second is to improve the indicator system and set up a scientific early warning mechanism; the third is to build a risk-oriented tax assessment; the fourth is to develop human resources and build a compound talent pool.
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