贵州省税务稽查管理对策分析word格式论文.docxVIP

AbstractTax audit safeguards the dignity of the tax laws and the order of taxation, protects the tax revenues by investigating and treating the illegal activities. It plays an important role as the last line of defense in the tax administration.Strengthening the management of tax audit is not only important to defense the country’s economic, the order of the taxation, the increase of the revenue, but also have a great influence on promoting the tax according to law and the professional quality, work quality, fair law enforcement and cultivation of clean government, safeguarding the implementation of the new tax system, even the healthy development of the socialist market economy. The article puts forward the measures to strengthen the management of the taxation according to the problems in the tax auditing work of Guizhou province. And it has been based on the public management theories together with the practical experience at home and abroad. The article is divided into six parts.Ⅰ Introduction ( research backgrounds and meanings ,references)Ⅱ The basic concept and related theories of the tax audit management Ⅲ To review our changes in the tax auditing work, sum up the successful experience of the tax audit managementⅣ To analyze the current situations and the problems of Guizhou tax auditing work.Ⅴ To put forward the countermeasures about the current problems. Ⅵ To sum up the article.Key word: tax inspection Questions discuss1．绪论1.1 研究背景及意义研究背景1994 年以来，我国实行“征、管、查三分离”，建立“以申报纳税和优化服 务为基础，以计算机网络为依托，集中征收，重点稽查、强化管理”的税收征管 模式，税收收入实现了大幅度增长。这既和经济的发展、新税制效能的释放密不 可分，同时，也和税务稽查职能作用的发挥有着必然的联系。据专家测算，“十五”期间，我国税收增长中，经济增长贡献率为 50％，税 收的内在稳定机制及相关的政策因素的贡献率为 20％，税收稽查与管理效能提 高而增收的贡献率为 30％，1实践表明，税务稽查工作在我国税收工作中占有举 足轻重的地位和作用。从贵州省来看，自 1997 年设立税务稽查局以来，贵州省税务稽查在组织机 构、规章制度、干部队伍、信息化建设、职能作用等方面均取得了长足的进步。 各级税务稽查局按照国家税务总局部署深入整顿和规范税收秩序，严厉打击涉税 违法行为，为保证贵州省税收收入持续稳定增长、维护正常税收秩序做出了重要 贡献。但我们也应看到，贵州省税务稽查工作中还存在着一些问题，如：稽查机构 改革还处于探索阶段；征管协调配合不够；稽查办案质量和效率有待提高；稽查 人员业务素质不能完全适应新时期稽查