【作者】 李奇；

【导师】 张力上；

【作者基本信息】 西南财经大学 ， 会计（专业学位）， 2013， 硕士

【摘要】 纳税评估是税源专业化管理的一项重要内容,各级税务机关的一项日常管理活动,目前纳税评估在国际上也是一种使用广泛的税源征管模式。许多发达国家和地区普遍运用了纳税评估,并且逐步形成了比较健全的评估体系。随着我国市场经济深入发展,纳税评估在税收征管改革中也越来越受到重视。2001年12月国家税务总局颁发了《关于加强商贸企业增值税纳税评估工作的通知》,自此我国纳税评估的实践工作开始大力推行。在十余年的时间里,无论是纳税评估在实践中的发展,还是学术界对纳税评估研究和讨论,都取得了很多重要的经验和成果,但是跟发达国家纳税评估相比,还存在着较大的差距。在纳税评估的过程中,我们会发现存在很多较难克服的问题。实战中存在的问题和理论研究的不足造成纳税评估工作在我国没有充分发挥其重要作用,影响了国家税收征管的效率和效果,最终会对国家财政收入、民生改善产生不利的影响。如何在总结现有理论和实践经验的基础上来优化我国的纳税评估工作成为一个非常重要的议题。本文的研究对象是纳税评估,共分为五章。第一章是绪论,包括研究的背景、研究的意义、研究的内容以及研究的方法四个方面的内容。第二章是文献综述,分为国内研究综述和国外研究综述两个部分。其中,国内研究综述根据相关研究成果细分为比较纳税评估概念和分析研究纳税评估指标体系以及分析研究纳税评估模型三个方面内容。国外文献综述同样包括了三个方面：预期效用理论对纳税评估的影响研究、前景理论对纳税评估的影响研究和预期效用理论与前景理论对纳税评估影响的比较研究。第三章是纳税评估的理论分析,该部分包括了纳税评估概念界定、纳税评估理论分析、纳税评估流程、纳税评估方法和纳税评估体系五个方面的内容。第四章是案例分析,该章选择了具有代表性并且笔者熟悉的超级市场零售业纳税评估作为研究案例,分析了超级市场零售业纳税评估的行业特点、税源监管、纳税评估模型和具体应用介绍。第五章是纳税评估中存在的问题与对策。法律政策依据不足、纳税评估指标体系不健全、计算机应用技术和网络联通不发达和纳税评估组织机构不完善是纳税评估存在的主要问题,同时提出的应对策略有建立健全纳税评估的法律机制、建立科学合理的运用有效的纳税评估指标体系、拓展现代化信息技术的发展以及设立专门负责纳税评估的部门。本文的主要贡献是系统地梳理了纳税评估的理论成果,包括了纳税评估的内涵、理论基础、流程、方法和纳税评估体系,在此基础上以零售业超级市场的案例来说明纳税评估的具体过程与方法,最后分析我国纳税评估存在的问题和提出应对策略,以供纳税评制度建设作为参考。更多还原

【Abstract】 The tax assessment is an important content of the sources of revenue management, while it is also a management activities of tax authorities. Tax assessment is widely used in many developed countries and regions which had formed a relatively complete system. Tax assessment is one new thing of tax administration reform in China in recent years. Commerce enterprises VAT tax assessment notice, issued by the State Administration of Taxation, the end of2001, since China’s tax assessment of practical work vigorously. In more than ten years of time, regardless of the tax assessment development in practice, or academia tax assessment study and discussion, we have achieved a lot of important experience and achievements, but to tax assessment, compared with developed countries, there are still larger gap. In the tax assessment process, we will find that there are a lot of difficult problems to overcome. These problems exist in reality and theoretical discussion of the deficiencies that have made the tax assessment an important role to play in our country is not, affect the efficiency and effectiveness of tax collection, and ultimately will adversely affect state revenues, improve people’s livelihood. How to summarize the existing theoretical and practical experience in the ground up to optimize our tax assessments become a very important issue.The object of this paper is the tax assessment which is divided into five chapters.The first chapter is an introduction, including the background to the study, the significance of the study, the contents of the study, and research methods.The second chapter is a literature review which is divided into two parts that are domestic research and abroad research according to related research. The domestic research includes comparative study of the concept of the tax assessment, analysis of tax assessment indicator system and analysis of tax assessment model. The foreign literature review also includes three parts:prospect theory of tax assessment, the expected utility theory and prospect of the theory of expected utility theory of tax assessment tax assessment of the impact of comparative research.The third chapter is the theoretical analysis of the tax assessment. This chapter includes the concept of tax assessment, basic theories of tax assessment, the tax assessment process, the methods of tax assessment and tax assessment system.The forth chapter is case studies. The chapter selected a representative tax assessment case that is retail supermarket, because author is very familiar with it, which analyzes the tax assessment.The last chapter is the existing problems and countermeasures in the tax assessment. The tax assessment problems is the lack of legal basis of the tax assessment, tax assessment index system is not perfect, imperfect developed computer technology and network Unicom and tax assessment organization, coping strategies proposed legal mechanism of sound tax assessment, the establishment of a scientific and reasonable tax assessment index system, to expand the development of modern information technology and set up a special department responsible for tax assessment.The main contribution of this paper is to systematically comb the theoretical results of the tax assessment, including tax assessment connotation, basic theory, processes, methods and tax assessment system, then take retail supermarket case for example to specify the tax assessment specific process, and finally analysis the problems of China’s tax assessment and proposed coping strategies, for reference.更多还原