摘要
三十多年来,我国经济水平高速发展,国内外的政治、经济、文化形势也发生了剧
烈地变化。为适应经济体制改革和税制改革的需要,国税总局立足国情,吸收外国先进
经验,进行我国税收征管体制改革,构建科学高效的新征管制度,为加强新形势下的税
源监控管理,纳税评估作为一种新的征管方法被应用到日常税收管理工作当中。纳税评
估在国外已经有广泛的应用,日本成立专门的案头评估办公室,德国采用税务审计,新
加坡和香港制定了规范的评税制度。我国的纳税评估工作起步较晚,自1998年首次尝
试“审核评税”的管理模式,到2005年出台《纳税评估管理办法(试行)》,再到2014
年税收风险管理理念的引入,我国纳税评估的兴起和发展仅有十余年的历史。十几年来,
纳税评估的工作已经取得了初步成效,但也存在纳税评估定位不明确、法律依据不足、
指标体系不全、涉税信息不准、评估规程可操作性差等问题,影响了纳税评估发挥更大
的功能。笔者作为从事纳税评估工作的基层地税部门人员,在日常工作中深刻体会到完
善纳税评估的必要性和紧迫性

因此,本文以南宁市地方税务局的纳税评估工作为研究对象,阐述纳税评估的内涵、
职能及程序等理论,梳理近年南宁市地税部门纳税评估开展情况,从信息资料采集、评
估对象确定、评估方法落后、评估手段传统和评估人员缺乏等方面,来分析当前工作中
存在的问题及其成因,通过对国外成熟经验的借鉴,对现实存在的问题提出改善建议,
如明确定位、健全法律体系、完善信息采集共享机制、培养高素质人才和建立评估体系
等,使得纳税评估工作能够在南宁市地税部门中高效有序地开展

关键词:纳税评估;南宁;问题;建议
I STUDY ON TAX ASSESSMENT OF NANNING
LOCAL TAXATION BUREAU
ABSTRACT
Over the past thirty years, the rapid development of China&39;s economic level, domestic
and international political, economic and cultural situation has undergone dramatic changes.
In order to meet the needs of economic reform and tax reform, the State Administration of
Taxation Based on the national conditions, absorbing foreign advanced experience, the reform
of our tax system, construction of new scientific and efficient administration, the tax
assessment is under the new situation to strengthen the monitoring of tax sources management
new collection methods and measures to introduce the tax management work. Tax assessment
has been widely used in foreign countries, Japan established a special assessment office desk,
the German tax audit, and Singapore and Hong Kong have developed a standardized
assessment system. China&39;s tax assessment work started late, try to tax examination
management model for the first time since 1998 to 2005 issued a tax assessment
management measures (Trial), to 2014 the introduction of tax risk management concept, the
rise and development of China&39;s tax assessment only more than ten years of history. Over the
past decade, the tax assessment work has achieved initial results, but there are also tax
assessment positioning is not clear, the lack of legal basis, the index system is not complete,
the tax information is inaccurate, the problem of evaluation procedures, the effect of tax
assessment and play a greater role. The author is engaged in the tax assessment work of the
local tax department staff, in the daily work of deep understanding of the necessity and
urgency of improving the tax assessment.
Therefore, this paper, based on the tax assessment work of the local taxation bureau in
Nanning, elaborates the definition, connotation and procedure of tax assessment, and analyzes
the situation of the tax assessment of the local tax department in Nanning in recent years,
analyzes the existing problems and causes in the current tax assessment work from the aspects
ii of information data collection, evaluation methods, evaluation methods and evaluation
personnel, and draws on the mature experience of foreign tax assessment, and puts forward
Suggestions for improving the existing problems, such as clearly positioning, improving the
legal system, improving the information collection and sharing mechanism, cultivating
high-quality talents and establishing evaluation system, so as to enable the tax assessment
work to be carried out effectively and orderly in the local tax department of Nanning city.
KEY WORDS: Tax assessment; Nanning; Existing problems; Suggestions
hi 目录
摘要 I
ABSTRACT II
%-% m i
i.i研究背景及意义l.i.i选题背景1.1.2研究意义1.2国内外研究综述1.2.1国外研究综述1.2.2国内研究综述1.2.3综合评述1.3研究思路与方法1.3.1研究思路1.3.2研究方法1.4本文创新点与不足1.4.1创新点 9
1.4.2存在不足第二章纳税评估的内涵与理论基础2.1纳税评估的内涵与职能2丄1纳税评估的内涵2.1.2纳税评估的职能2.2纳税评估的程序2.2.1确定评估对象2.2.2案头评估分析2.2.3评估疑点核实2.2.4评估结果处理2.3纳税评估与其他征管职能的区别2.3.1与日常税务管理的区别IV 2.3.2与税务稽查的区别2.3.3与税务审计的区别第三章南宁市地税部门纳税评估现状分析3.1纳税评估体系建设现状3.1.1纳税评估发展历程3.1.2纳税评估机构设置3丄3纳税评估工作流程3.2纳税评估案例 22
第四章南宁市地税部门纳税评估存在问题及成因分析
28
4.1南宁市地税部门纳税评估存在的问题
28
4.1.1信息资料采集不全面
28
4.1.2纳税评估对象不合理
28
4.1.3纳税评估方法落后
28
4.1.4纳税评估手段过于传统
29
4.1.5专业评估人员缺乏
29
4.2上述问题的成因分析
30
4.2.1纳税评估的意识不强
30
4.2.2评估人员综合素质不高
30
4.2.3纳税评估工作体系不健全
31
4.2.4法律依据不充分
32
4.2.5信息采集渠道不通畅
32
第五章国外纳税评估经验借鉴
34
5.1新加坡的评税管理制度
34
5.2英国的纳税评估制度
35
5.3美国的遵从测度程序
35
5.4德国的税务审计制度
36
5.5日本的纳税评估制度
36
5.6国外纳税评估经验总结
37
第六章改善南宁市地税部门纳税评估工作的建议
38
6.1明确定位纳税评估功能
38
V 6.2建立健全纳税评估法律规范
38
6.3完善信息采集和共享机制
38
6.4 提商评估人员业务素质
39
6.5 建立科学纳税评估体系
39
棘语 41
参考嫌 42
Wi W 45
VI I
广西大学工商管理硬士学位论文
南宁市地方税务局纳税评估问题研究第一章绪论
1.1研究背景及意义
1.1.1选题背景
三十多年来,我国经济水平高速发展,国内外的政治、经济、文化形势也发生了剧
烈地变化。为适应经济体制改革和税制改革的需要,国税总局立足国情,吸收外国先进
。。。以上简介无排版格式，详细内容请下载查看