【正文】 哈爾濱理工大學(xué)學(xué)士學(xué)位論文 哈 爾 濱 理 工 大 學(xué) 畢 業(yè) 設(shè) 計(jì) 題 目： 我國(guó)納稅評(píng)估存在的問題及對(duì)策研究 院 、 系 ： 經(jīng)濟(jì)學(xué)院 會(huì)計(jì) 系 姓 名 ： XXX 指導(dǎo)教師 ： XXX 系 主 任 ： XXX 哈爾濱理工大學(xué)學(xué)士學(xué)位論文 I 我國(guó)納稅評(píng)估存在的問題及對(duì)策研究 摘 要 隨著我國(guó)稅收事業(yè)的不斷發(fā)展，稅收管理方法也在不斷地創(chuàng)新和完善。納稅評(píng)估作為一種 國(guó)際上通行的稅收征管制度，在我國(guó)得到逐步的應(yīng)用和推廣。自 1999 年以來，從正式提出納稅評(píng)估這一概念到制定實(shí)施各項(xiàng)納稅評(píng)估工作制度，從單一試點(diǎn)到成為稅源管理工作的重要組成部分，我國(guó)的納稅評(píng)估在理論和實(shí)踐上都邁出了一大步，成為有效的新型稅收管理方式。 但是我國(guó)的納稅評(píng)估起步較晚，加之我國(guó)稅收征管現(xiàn)代化程度相對(duì)較低、納稅人稅收遵從意識(shí)不高，使納稅評(píng)估工作仍然存在許多問題。這些問題的存在阻礙了納稅評(píng)估的發(fā)展，影響到納稅評(píng)估效用的充分體現(xiàn)。 本文在對(duì)納稅評(píng)估的一般問題做出闡述的基礎(chǔ)上， 介紹了納稅評(píng)估的概念、定位、特征和 作用。 對(duì)國(guó)外的納稅評(píng)估情況 做出分析 ， 列舉了美國(guó)、新加坡、澳大利亞等國(guó)家在納稅評(píng)估方面的發(fā)展。 并對(duì)國(guó)內(nèi)納稅評(píng) 估發(fā)展實(shí)踐中存在的問題進(jìn)行了剖析，提出了完善我國(guó)納稅評(píng)估的對(duì)策，包括健全納稅評(píng)估的法律機(jī)制，確立納稅評(píng)估的法律地位；建立科學(xué)合理的納稅評(píng)估指標(biāo)體系；設(shè)立專門的納稅評(píng)估組織機(jī)構(gòu)；拓展納稅評(píng)估數(shù)據(jù)的采集渠道，集合完整有效的基礎(chǔ)數(shù)據(jù)在內(nèi)的四個(gè)方面。 總之，納稅評(píng)估是我國(guó)提高稅收征管水平的必要選擇、必經(jīng)之路，我們應(yīng)該堅(jiān)定不移地堅(jiān)持開展這項(xiàng)工作并予以優(yōu)化、完善。相信通過不斷的探索和實(shí)踐，我國(guó)的納稅評(píng)估工作一定會(huì)發(fā) 揮它越來越重要的作用，使我國(guó)的稅收征管工作邁上一個(gè)新的臺(tái)階。 關(guān)鍵詞 納稅評(píng)估 ； 稅收管理 ； 指標(biāo)體系 哈爾濱理工大學(xué)學(xué)士學(xué)位論文 II Research on the Problems in the Current Tax Evaluation and Countermeasures 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 bee tax management is an important part of the work, our tax assessment both in theoretical and practical, bees effective new revenue management mode. But China39。s tax evaluation started late, together with our tax collection and management modernization degree relatively low, taxpayers’ tax 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 problems are analyzed, it puts forward the countermeasures to improve our tax evaluation, It included the following four aspects: perfecting a perfect legal mechanism of tax evaluation, establishing the legal status of tax evaluation。 establishing a scientific and reasonable evaluation index system of tax。 establishing a special tax evaluation anization and expanding basic data which is plete and effective. 哈爾濱理工大學(xué)學(xué)士學(xué)位論文 III In a word, tax evaluation is necessary to improve the level of tax collection, we should firmly adhere to carry out the work , optimize and perfect it. Through continuous exploration and practice, we believe our tax evaluation work will play more important role in it, the tax collection and management will work in a new step. Key words tax tvaluation； tax administration； indexes system 哈爾濱理工大學(xué)學(xué)士學(xué)位論文 目 錄 摘要 ...................................................................................................................... I Abstract ............................................................................................................. II 第 1 章 緒論 ........................................................................................................ 1 研究納稅評(píng)估的意義 ............................................................................... 1 優(yōu)化和諧公平的稅收環(huán)境 ................................................................. 1 促進(jìn)稅收管理模式與國(guó)際接軌 ......................................................... 2 降低稅收成本和提高征管效率 ......................................................... 2 納稅評(píng)估的對(duì)象和方法 ........................................................................... 3 納稅評(píng)估的主體和對(duì)象 ..................................................................... 3 納稅評(píng)估的工作方法和流程 ............................................................. 4 第 2 章 我國(guó)納稅評(píng)估的現(xiàn)狀及存在的問題 .................................................... 5 我國(guó)納稅評(píng)估的發(fā)展現(xiàn)狀 ....................................................................... 5 我國(guó)納稅評(píng)估 存在 的問題 ....................................................................... 5 納稅評(píng)估的法律依據(jù)不足 ................................................................. 5 納稅評(píng)估指標(biāo)體系不健全 ................................................................. 8 計(jì)算機(jī)應(yīng)用技術(shù)運(yùn)用較少 ................................................................. 8 納稅評(píng)估組織機(jī)構(gòu)不完善 ................................................................. 9 第 3 章 納稅評(píng)估的國(guó)際經(jīng)驗(yàn)借鑒 .................................................................. 11 國(guó)外納稅評(píng)估的發(fā)展現(xiàn)狀 ..................................................................... 11 新加坡的納稅評(píng)估 ........................................................................... 11 美國(guó)的納稅評(píng)估 ............................................................................... 11 澳大利亞的納稅評(píng)估 ....................................................................... 12 國(guó)外納稅評(píng)估對(duì)我們的啟示 ................................................................. 13 以先進(jìn)的信息化手段作為技術(shù)支持 .............................................. 13 指標(biāo)體系建立和信息采集方式比較成熟 ...................................... 13 納稅評(píng)估法律制度建設(shè)完善 ........................................................... 14 設(shè) 有專門的組織機(jī)構(gòu) ....................................................................... 14 第 4 章 完善我國(guó)納稅評(píng)估的對(duì)策 .................................................................. 15 健全納稅評(píng)估的法律機(jī)制 ..................................................................... 15 加強(qiáng) 納稅評(píng)估立法 ........................................................................... 15 建立納稅評(píng)估制約監(jiān)督機(jī)制 ..........