文档介绍：密级: 学校代码:10075
分类号: 学号:49010008048

公共管理硕士学位论文

企业所得税征管中的纳税评估
应用问题研究

学位申请人:赵晓梅
指导教师:房保安教授
学位类别:公共管理硕士
学科专业:公共管理
授予单位:河北大学
答辩日期:二○一○年十二月
Classified Index: CODE: 10075
: NO: 49010008048

A Dissertation for the Degree of M. Management

Research on Tax Assessment of
Corporate e Tax Collection and
Management

Candidate: Zhao Xiaomei
Supervisor: Prof. Fang Baoan
Academic Degree Applied for: MPA
Specialty: MPA
University: Hebei University
Date of Oral Examination: December, 2010
摘要
摘要
随着我国经济长期保持快速、稳定的发展,各类经济主体开始大量涌现,税收流失
的数量不断增加,企业所得税作为主要税种之一,征管的难度相对于别的税种来说相对
较高,税收流失问题更为突出,改进企业所得税征管手段,提高征管效率是一项十分迫
切的任务。近年来,纳税评估作为提高税收征管效率的有效手段,越来越受到各级税务
部门的重视,但目前还处于探索阶段,未能形成成熟统一的方法和模式,在企业所得税
征管中更是如此,如何结合我国的征管实践,借鉴国外的评估经验,将评估工作融入到
日常管理中去,建立信息化支撑下的税收征管、发挥纳税评估应有的作用,值得我们进
行深入研究。
本文从我国企业所得税纳税评估的现状入手,系统地论述了纳税评估的概念、意义、
纳税评估方法及纳税评估程序,分析了我国企业所得税纳税评估中存在的问题。在借鉴
国外纳税评估的经验的基础上,本文重点研究了解决企业所得税纳税评估中存在问题的
方法,以期通过强化企业所得税纳税评估方法,建立纳税评估模型,完善纳税评估机制、
加强评估人员素质等途径,使企业所得税纳税评估能够科学有效地实施。并通过保定市
地方税务局在建立变压器行业纳税评估模型过程中的有效尝试对纳税评估在企业所得
税管理中的应用进行了实证分析。

关键词企业所得税纳税评估指标
I
Abstract
Abstract
With the rapid and stable develepment of China’s economy in a long period, various
economic entities emerged in large numbers, so that tax losses increased. As one of the basis
types of taxes, the taxation and management of corporation e tax meets more
difficulties than those of other tax types. In fact, the losses of corporation e tax are quite
distinct. As a result, it is a urgent task to improve taxation measures and increase taxation
management efficiency. In recent years, as an effective means of improving the taxation
management level, the taxation assessment drew much attention of revenue departments.
However, the taxation assessment is still under research and has not formed muture and
standard measures and models, especially in the taxation and management of corporation
e tax.