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1、河北大学硕士学位论文唐山市地税系统纳税评估理论与实践研究姓名：莫辉申请学位级别：硕士专业：公共管理指导教师：成新轩2010-12摘 要 I摘 要 国家税务总局对税收征管的要求是精细化、科学化，而作为一项强化我国税收日常管理的重要制度，无论是在我国还是在国外的税收实践中，纳税评估都被证明是一种比较有效的管理手段。但是，目前我国纳税评估的研究主要集中在技术层面上，国外则注重综合因素的分析和研究对实践执行问题较少。 本文以理论为依据，以事实为例证，围绕纳税评估理论及应用实践问题，结合所学的知识，分别从理论和实践角度对纳税评估进行了研究。本文的逻辑结构和框架如下： 在第一部分绪论中分析了论文的选题背景
2、及实践意义。 作为一项行业内惯行对税收进行征管的纳税评估制度，虽然在我国尚处于起步探索的层次，但是在国外许多国家和地区已经得到了广泛的应用。因此，如何根据我国现行的纳税制度特点，依据当前现实条件借鉴西方在此方面的实践经验，强化纳税评估管理，结合唐山市的实践情况，这对现实来说有很大的意义。 在第二部分关于纳税评估的基本理论中首先阐明了纳税评估的含义， 阐释纳税评估的内涵包括纳税评估的特征和分类， 并对纳税评估的职能进行定位。其次介绍税收遵从理论、信用分险管理理论、流程再造理论等与纳税评估工作的关系和起到的指导作用。最后指出纳税评估的法理法据。在论文的第三部分唐山市纳税评估实践的现状，从实证角度，
3、总结分析了我国纳税评估的基本现状，重点分析了唐山市纳税评估的现状及问题，为完善唐山市纳税评估体系作出探讨。在本文的第四部分国际纳税评估模式实践的经验分析中，分别介绍了新加坡、美国、英国和澳大利亚等主要的经济发达国家中纳税评估的实践情况，认为唐山市应以国外成熟的纳税评估体系为操作范本， 提高纳税评估工作水平。 论文的第五部分完善唐山地税系统纳税评估的路径选择中，通过前面部分的阐述及对国内外纳税评估情况的对比分析，以唐山市钢铁行业为例，提出唐山市改进和完善纳税评估工作的路径选择及我自己的建议。 关键词 唐山市 纳税评估 现状 路径 分析Abstract IIAbstract State Admin
4、istration of Taxation on tax collection requirement is fine, scientific, and as an intensive daily management of the importance of the tax system, whether in China or abroad, the tax practice, tax assessments have been proved to be a relatively effective management tool. However, the current tax ass
5、essment of the research focused on the technical level, the foreign factor is focusing on an integrated analysis and research on the practical implementation issues less. In this paper, based on the theory, as exemplified by the facts around the practice of theory and application of tax assessment,
6、combining the knowledge learned were not from the perspective of theory and practice, tax assessment were studied. Logical structure and framework of this paper is as follows: In the first part of the introduction of a thesis topic in the background and practical questions. Within the industry as a
7、conventional collection of tax to the tax assessment system, although still at the beginning of the level of exploration, but in many countries and regions at home and abroad has been widely used. Therefore, our current tax system based on the characteristics of the conditions based on the current r
8、eality in this respect from Western experience, and strengthen tax assessment management practice of the time when the situation in Tangshan City, which has great significance for the reality. In the second part of the tax assessment on the basic theory of tax assessment, first explained the meaning
9、, interpretation of the meaning tax assessment, including the characteristics of tax assessment and classification of the functions of tax assessment and positioning. Second, tax compliance introduced the theory of credit for risk management theory, process reengineering and other tax assessments on
10、 the relationship and play a guiding role. Concluded that the legal method, according to tax assessment. In the third part of the practice of Tangshan City, the status of tax assessments, from the empirical point of view, summarizes and analyzes the basic status of Chinas tax assessment, analyzes th
11、e situation in Tangshan City, Tax Assessment and problems, to improve the system of tax assessment made in Tangshan City Discussion. In this fourth part of the international tax practice experience assessment model analysis, were introduced in Singapore, the United States, Britain and Australia and
12、other major developed economies in the practice of tax assessment, that should be mature foreign Tangshan City, the tax assessment system the operating model and improve the level of tax assessment. The fifth part of the land tax system, Abstract IIIimprove the tax assessment of Tangshan Choice, thr
13、ough the front part of the elaborate and assess the situation on the domestic and international tax compared to the steel industry, for example Tangshan, Tangshan City, improve and perfect the proposed tax assessment work Path Selection and the authors own recommendations and the implementation of T
14、angshan Iron and Steel Company tax assessment. As a method to strengthen the day-to-day tax management, the Tax Assessment is proposed. It accords with the requirement of State Administration of Taxation to make the tax collection more price and scientific, and it is proved to be an effective manage
15、ment tool abroad. However, current research on tax assessment focuses on the technical level, lacking of a comprehensive analysis of the factors. And the practical implementation of the study is even less. Concentrating on the theory and application of the tax assessment, using real examples and ref
16、erring to the successful foreign cases, I analysis Chinas tax assessment step-by-step. A detailed analysis is conducted based on the realities, constraints and comprehensive management issues. In this paper the structure is as follows: The first part is the introduction: I propose the problems which includes the research background and its importance of this topic. The second part is about the research framework of tax assessment: explain the meaning of tax assessment and its charact
