【作者】 刘丹；

【导师】 刘琳琳；

【作者基本信息】 大连理工大学 ， MPA（专业学位）， 2019， 硕士

【摘要】 税务稽查是税收征管工作不可或缺的一部分。税务稽查是由税务稽查局对纳税人、扣缴义务人和其他涉税当事人税法遵从度进行的一种监督检查,被喻为悬在“纳税人头上的一把利剑”。税务稽查的基本任务是依法查处各类税收违法案件,维护公平的税收秩序,提高纳税遵从度。随着税收征管体制改革的不断推进,国家税务总局大连市税务局稽查局于2018年6月15日正式挂牌成立,由原大连市国家税务局稽查局、大连市地方税务局稽查局整合而成。在国地税合并的新形势下,对税务稽查管理提出了更高的要求。本文运用访谈法、比较研究法及实证研究法等方法对大连市某税务稽查局稽查管理进行充分研究,发现稽查管理存在稽查职责边界不清、行政干预影响稽查独立性、制度安排缺乏整体效能、资源保障不足等问题,这些问题极大影响了税务稽查质效,并结合行政控制理论和协同管理理论等进行成因剖析。最后,从稽查内延定位和外延表现、管理目标、资源配置三个层面提出优化税务稽查管理应理顺机构权责和机构设置、兼顾公平与效率目标和优化税务稽查资源配置。对大连市某税务稽查局稽查管理进行充分调查研究,并对优化稽查管理提出可行性建议,不仅可以为其他基层税务稽查机关稽查管理工作提供经验借鉴,更有利于提升大连市税务稽查质效,创建公平、和谐的税收秩序。因此,在税收征管体制改革的大背景下,在国地税合并的新环境中,剖析大连市某税务稽查局稽查管理存在问题及成因,有针对性的提出合理化对策,显得十分重要。更多还原

【Abstract】 Tax inspection is an indispensable part of tax collection and management.Tax inspection is a kind of supervision and inspection conducted by the Tax Inspection Bureau on the tax compliance of taxpayers,withholding agents and other tax related parties,which is known as "a sword hanging over taxpayers".The basic task of tax inspection is to investigate and deal with all kinds of illegal tax cases,maintain fair tax order and improve tax compliance.With the continuous promotion of tax collection and management system reform,the Inspection Bureau of Dalian Municipal Bureau of Taxation of the State Administration of taxation was officially established on June 15,2018,which was integrated by the former Dalian State Tax Inspection Bureau and Dalian Local Tax Inspection Bureau.In the new situation of state and local tax consolidation,higher requirements are put forward for tax inspection management.In this paper,interview,comparative research and empirical research methods are used to fully study the audit management of a tax audit bureau in Dalian.It is found that there are some problems in the audit management,such as unclear boundary of audit responsibility,administrative intervention affecting the independence of audit,lack of overall efficiency in system arrangement,and lack of resource guarantee,which greatly affect the efficiency of tax audit.In addition,combined with the administrative control theory and collaborative management theory to analyze the causes.Finally,from the three aspects of internal extension and external performance,management objectives and resource allocation,it is proposed that the optimization of tax audit management should be rationalized in terms of organizational rights and responsibilities,organizational settings,fairness and efficiency objectives,and the optimization of tax audit resource allocation.This paper makes a full investigation and Research on the audit management of a tax inspection bureau in Dalian,and puts forward feasible suggestions on optimizing the audit management,which can not only provide experience for other grass-roots tax inspection authorities,but also help to improve the quality and efficiency of tax inspection in Dalian and create a fair and harmonious tax order.Therefore,in the background of tax collection and management reform,in the new environment of national and local tax consolidation,it is very important to analyze the problems and causes of the audit management of a tax inspection bureau in Dalian and put forward reasonable countermeasures.更多还原