文档介绍：哈尔滨理工大学
毕业设计
题目:我国纳税评估存在的问题及对策研究
院、系: 经济学院会计系
我国纳税评估存在的问题及对策研究
摘要
随着我国税收事业的不断发展,税收管理方法也在不断地创新和完善。纳税评估作为一种国际上通行的税收征管制度,在我国得到逐步的应用和推广。自1999年以来,从正式提出纳税评估这一概念到制定实施各项纳税评估工作制度,从单一试点到成为税源管理工作的重要组成部分,我国的纳税评估在理论和实践上都迈出了一大步,成为有效的新型税收管理方式。但是我国的纳税评估起步较晚,加之我国税收征管现代化程度相对较低、纳税人税收遵从意识不高,使纳税评估工作仍然存在许多问题。这些问题的存在阻碍了纳税评估的发展,影响到纳税评估效用的充分体现。
本文在对纳税评估的一般问题做出阐述的基础上,介绍了纳税评估的概念、定位、特征和作用。对国外的纳税评估情况做出分析,列举了美国、新加坡、澳大利亚等国家在纳税评估方面的发展。并对国内纳税评估发展实践中存在的问题进行了剖析,提出了完善我国纳税评估的对策,包括健全纳税评估的法律机制,确立纳税评估的法律地位;建立科学合理的纳税评估指标体系;设立专门的纳税评估组织机构;拓展纳税评估数据的采集渠道,集合完整有效的基础数据在内的四个方面。
总之,纳税评估是我的必要选择、必经之路,我们应该坚定不移地坚持开展这项工作并予以优化、完善。相信通过不断的探索和实践,我国的纳税评估工作一定会发挥它越来越重要的作用,使我国的税收征管工作迈上一个新的台阶。
关键词纳税评估;税收管理;指标体系
Research on the Problems in the Current Tax Evaluation and Counter-measures in China
Abstract
With the continuous development of tax, tax management method is in a constant innovation and perfection. Tax evaluation, as an international tax assessment on the tax collection and management system, is gradually of application and promotion. Since 1999, from officially proposed tax assessment is a concept to the implementation of the tax assessment system, from a single pilot to e tax management is an important part of the work, our tax assessment both in theoretical and practical, es effective new revenue management mode. But China's tax evaluation started late, together with our tax collection and management modernization degree relatively low, taxpayers’ pliance awareness is not high; so tax assessment work still exists many problems. These problems hindered the development of tax evaluation, and effected utility to tax evaluation.
This passage, based on the general problems of tax evaluation, introduced the concept, positioning, features and functions of tax evaluation. This article introduced the situation with tax evaluation, and enumerated the United States, Singapore, Australia and other countries in the development of tax evaluation. And the domestic tax evaluation development practice problem