(精品文档)自考经济法概论(财经类)历年考试重点(整理).pdf

摘要纳税评估作为税收征收管理的有机组成部分,是目前国际通行的税收管理惯例与做法,发达国家普遍已经建立了较为完善的纳税评估体系,根据纳税人纳税的总体情况, 运用信息化手段评价其纳税申报的真实准确程度,及时发现税收征管中的薄弱环节和存在问题,提出针对性管理建议,有效地提高了纳税质量和税收征管水平。而我国的纳税评估工作还处于起步探索阶段,信息化的程度还比较初级,纳税评估理论与实际的结合不够紧密,对具体实践工作可操作性的指导和引导不够,因此,研究并完善纳税评估体系,显然具有现实的指导意义。以往国内纳税评估有关的论文和专著大多停留在传统的定性分析和经验研究层面上,本文充分结合目前国内纳税评估工作现状,借鉴国外先进纳税评估经验,以理论结合实践为指导思想,结合一线税收征管工作的实际,围绕纳税评估体系展开论述,完善了纳税评估的组织体系,筛选出了纳税评估基本指标和具有典型代表性的纳税评估分税种特定指标,并绘制出了纳税评估流程图,最后提出开展纳税评估的保障措施,并总结信息化条件下的纳税评估体系的现实价值,对纳税评估做了积极探索。纳税评估是一项复杂的系统工程,在我国是税务工作中的崭新课题,实践工作还处于初级阶段,在理论方面需要更进一步的探讨,以求更好地推动纳税评估进程。关键词:信息化纳税评估税收征管保障措施 ABSTRACT As allinternalpart oftaxationadministration,tax payment evaluationis aconvention widely used developed countries have established aratherperfect tax payment evaluationsystem which helps toeffectivelyimprove thequality of tax collection and enhalice the levelof taxation on the overall conditions of tax payment of tax payers,the taxpayment evaluationsystem evaluates uracy ofthe tax declarationthrough informationmeasures,tries tofind outweak linksandexistingproblems intime intheprocess oftaxationadministration,and thenputs forward suggestions todeal 、析tllthosespecific China,however,the development of taxpayment evaluation system is still atitspreliminary ,thepopularity ofinformatizationis still on arelatively low level and therearestillmany gaps between thetheory of taxpayment evaluationand ,studies on taxpayment evaluationhave greatpracticalsignificance. Different from otherscholarly articleswhich only focus on traditional qualitative analysis andempirical research,this article,based on analysis of current situation of tax payment evaluation practice inChina,represents an elaborate discuss on the taxpayment evaluation system by absorbing advancedexperiences form otherforeign bining witllactual taxcollectionpractices on the行om articlehelps toperfect the taxpayment evaluationsystem byselecting thebasic indexes as