本文结合税务稽查实践情况，基于层次分析法对橡塑制造企业地税稽查选案
进行系统的研究
首先，本文阐述了当前税务稽查选案的背景和意义，并对国内外相关文献进
行梳理和评述
其次，简述税务稽查的含义、职能和基本工作程序,以及案源管理流程，并
运用风险管理学和财务管理学理论提出进行税务稽查选案的理论基础
再次，简要分析橡塑制造企业存在的主要涉税风险表现，基于层次分析法构
建了台州市橡塑制造企业地税稽查选案指标体系。通过专家打分法搜集评分数据，
经过计算得出指标权重；再基于选取的台州市橡塑制造企业的实际数据进行实证
研究，对研究对象的选案指标进行综合评价。通过对选取样本的实际稽查结果来
检验构建的指标体系是否具有一定的适用性
最后，提出构建选案模型的实践应用条件、思路和意义
关键词：稽查选案；评价指标体系；层次分析法；橡塑制造企业II
Abstract
With the development of economic situations, the mode of Tax-checking
management needs to be transformed. In order to play a full role as Tax-checking and
enhance the quality of Tax-checking sampling, the State Administration of Taxation
attaches more significance to risk management, widespread introducing the
directional check mode by finding out high-risk taxpayers by risk analysis and
assessment. Therefore, it becomes an important issue at present that how to design
analysis model to assess risks of taxpayers, achieving scientist and accuracy of
Tax-checking sampling.
This paper systematically analyzes the Tax-checking sampling of local taxation
bureau for rubber manufacturing industry based on analytic hierarchy process
combined practical experience.
Firstly, the background and meaning of current Tax-checking sampling is
analyzed and the relative literatures at home and background is reviewed and
summarized.
Secondly, this paper analyzes the meaning, function and basic operation flow of
Tax-checking and the management of case sources. With the help of knowledge of
risk management and financial management, the theoretical basis of the method is put
forward.
Thirdly, this paper summarizes the main tax related risks about rubber
manufacturing enterprises, and establishes a Tax-checking sampling indicator system
of local taxation bureau for the real rubber manufacturing industry in Taizhou City
based on AHP method. It works out the weight value based on the data colleting from
the professors. Then making empirical research based on the actual data of Taizhou
enterprises of rubber manufacturing. At the meantime, it comprehensively evaluates
the sampling indicator of the study objects and provides some reference for
cases-selected decision. The applicability of the indicator system is verified by actual
tax inspection results.
Finally, this paper provides some practical application conditions and value of
establishing Tax-checking sampling model.III
Key words: Tax-checking Sampling; Assessment Index System; AHP Method;
Rubber Manufacturing IndustryIV
目 录
摘要I
AbstractII
目 录.........IV
1 绪论....1
1.1 研究背景及意义..1
1.1.1 研究背景....... 1
1.1.2 研究意义....... 1
1.2 研究内容及方法..2
1.2.1 研究内容....... 2
1.2.2 研究方法....... 2
1.3 研究思路及路线..3
1.3.1 研究思路....... 3
1.3.2 研究路线....... 3
1.4 研究创新及不足..4
1.4.1 研究创新....... 4
1.4.2 研究不足....... 5
2 文献综述........6
2.1 国外税务稽查选案文献综述......6
2.2 国内税务稽查选案文献综述......6
2.2.1 国内稽查选案相关概念、流程研究........... 6
2.2.2 国内稽查选案指标体系研究........... 7
2.3 文献评述..8V
3 税务稽查选案相关概念及理论依据9
3.1 税务稽查选案相关概念..9
3.1.1 税务稽查含义和职能........... 9
3.1.2 税务稽查基本程序. 10
3.1.3 税务稽查案源管理流程..... 11
3.2 税务稽查选案相关理论依据....12
3.2.1 风险管理理论......... 12
3.2.2 财务管理理论......... 13
4 台州市橡塑制造企业地税稽查选案指标体系构建......... 14
4.1 橡塑制造企业主要涉税风险表现........14
4.1.1 企业所得税. 14
4.1.2 个人所得税. 14
4.1.3 印花税......... 15
4.1.4 房产税......... 15
4.1.5 城镇土地使用税..... 15
4.2 选案指标体系构建原则...........
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