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当下,国家税务总局提出了新的税收征管工作的总体要求,税务稽查作为税收征管中的重要环节,先进的税务稽查模式的创建成为必然。目前的税务稽查更多地是“收入型稽查”或称“数字型”稽查,组织收入成为了税务稽查的基本职能,而忽略了惩戒、监控、教育和促进纳税遵从的职能作用的发挥。由此,导致了税务稽查工作中的一些违法违规现象频繁发生,非但没有提高被查对象的纳税遵从度,反而一定程度上阻碍了税务稽查的威慑效力,增添了很多税收隐患,加重了税务稽查的执法风险。本文通过对当今“收入型”税务稽查对纳税遵从的影响分析,提出创新税务稽查模式的必要性和建立“集约型”税务稽查模式的建议,以期促进良好的税务稽查执法环境的创建,促进纳税遵从度的提高。
At present, the State Administration of Taxation put forward the overall requirements of the new tax collection and management work. As an important part of tax collection and management, tax inspection has become an inevitable result of the advanced tax inspection model. The current tax audits are more like “income audits” or “digital audits”. Organizational income has become the basic function of tax auditing while neglecting the functions of discipline, monitoring, education and promotion of tax compliance Play As a result, some illegal and illegal behaviors in the tax inspection work have occurred frequently, not only failed to raise the compliance level of the tax-inspected objects, but to a certain extent impeded the deterrent effect of tax inspections, added many tax risks and increased tax audits The law enforcement risk. Based on the analysis of the impact of tax audit on current tax compliance, this paper puts forward the necessity of innovation tax audit mode and the suggestion of establishing “intensive” tax audit mode in order to promote a good tax audit environment Create and promote tax compliance.