纳税评估在基层税务部门中的实践探索——以承德市果品加工行业纳税评估为案例.pdf

摘 要 摘 要 目前，纳税评估已经成为我国基层税务机构强化税收日常管理的一项重要制度，是 实现税收征管精细化、科学化发展的一种有效管理手段。但作为一项新生事物，纳税评 估的发展还受到法律基础、组织机构、体系建设和实践应用等方面的制约，需要进一步 的优化和完善。本文结合当前基层税务机构纳税评估工作规程，以纳税评估理论为基础， 以承德市果品加工业纳税评估为例，以理论综述、现状分析、实践总结为逻辑思路，对 纳税评估进行了研究。本文的逻辑结构和框架如下：一是导论部分。主要介绍研究的背 景、意义，国内外研究现状，本人的研究方法和创新点等；二是基层税务机构实行纳税 评估的理论基础。主要分析了税收遵从、税收公平与税收效率、纳税信用和纳税信用体 系等理论；三是我国基层税务机构纳税评估的管理与完善。总结分析了我国基层税务机 构开展纳税评估工作的必要性、程序方法、成效；四是承德市地方税务局纳税评估的创 新思路与实例分析。以本人所在工作单位——承德市地税系统为例，阐述了承德市地税 局应采取的纳税评估实施方案，并以本地果品加工业为例，具体阐述了纳税评估方法体 系在果品加工业中的实际应用；五是我国基层税务机构纳税评估的影响因素及改进思 路，提出了借鉴财务分析、审计技术、企业业绩评价理论和方法，进一步完善纳税评估 工作的思路。 关键词 承德市地方税务局 纳税评估 税收征管 方法体系 I Abstract Abstract At present, tax assessment has already become an important system which strengthens current tax administration for basic tax authorities and an effective management tool that realizes delicate and scientific development of tax collection in China. As a newborn thing, tax assessment is still limited by fundamental of law, structure of organization, establishment of system, application of practice, etc. So further optimization and improvement is needed. Based on the basic working regulations and authorities of current tax assessment of fruit-processing industry in Chengde City, this article makes a research on tax assessment, which adopts many methods such as survey of theory, analysis of present situation and summary of practice. The logical structure and framework is as follows: Part one: introduction. It mainly introduces the background, significance, current research situation in China and abroad, research methods and innovation of the article, etc.