文档介绍：摘要
摘要
随着税收征管改革的深化和征管模式逐步与国际惯例接轨,税务稽查工作不断加
强,对维护我国的税收秩序,确保财政收入的稳定持续增长起到重要作用。但石家庄市
地税稽查局在发展壮大中存在稽查人员年龄结构老化;稽查与征管脱节;工作效率较低;
稽查人员缺乏激励;稽查软件亟待完善等问题,如何解决这些问题,科学地实施税务稽
查管理,是当前各级税务机关所面临的重要课题。
论文从税务稽查的基本内涵入手,论述了石家庄市地税稽查自成立以来取得的改革
成就,目前存在的问题及成因分析。借鉴西方发达国家在税务稽查方面的制度及成功的
经验,提出完善我市税务稽查管理的建议:树立稽查新观念,实现理念创新;以提高质
量和效率为重点,实现稽查制度和体制创新;坚持科技加管理,实现技术创新和管理创
新的统一。通过以上举措,充分发挥税务稽查以查促管、以查促收的作用。
关键词地税稽查管理创新信息化
I
Abstract
Abstract
As the reform of tax collection is being deepened and the collection mode is gradually
following the international practices, the taxation auditing will be constantly strengthened so
as to maintain the taxation order and ensure the stable and sustainable increase of financial
revenue in China. However, as the Auditing Bureau of Shijiazhuang Local Taxation Bureau is
developing itself, there arise a series of problems, such as the high age structure of the
inspectors, disconnection of taxation collection and auditing, low working efficiency, lack of
incentives for inspectors and the petent auditing software. It is an urgent task for the
taxation departments at all levels to resolve these problems so as to implement scientific
taxation auditing management.
This paper begins with the connotation of taxation auditing and then discusses the
reforming achievements since the founding of the auditing bureau, as well as the problems
and their causes. Finally, based on the regime and essful experiences in taxation auditing
in western developed countries, it proposes some suggestions to improve the taxation auditing
management in Shijiazhuang City, including establishing new auditing concept to update
guiding principles, focusing on quality and efficiency improvement so as to innovate the
auditing system and regime, and relying on scientific means to strengthen management to
achieve the innovation in both technologies and management. The above measures will
effectively help the taxation au