当前我国税务稽查管理体制研究
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摘要
税务稽查是税收征管体系的重要组成部分,在实施“以纳税申报和优化服务为基础,以计算机网络为依托,集中征收,重点稽查,强化管理”的征管模式进程中,构建一个科学、规范、高效的稽查管理体系,充分发挥稽查的效能作用,对于保障征管运行、维护税收秩序、促进经济发展具有重要意义。本文从以下几个方面论述了我国税务稽查管理体制的有关问题。第一部分首先对税务稽查的含义、职能及作用进行了阐述。从税务稽查的主体、客体、依据和目的等五个方面对税务稽查的内涵进行了论述,对税务稽查的职能作了分析,并定义了税务稽查管理体制。第二部分对我国税务稽查体制的变革历程进行了陈述和分析,重点分析了1994年我国实施新税制以来税务稽查体系和工作机制探索历程：全国税务稽查工作由分散的各自为战的状况逐步向统一的协同作战的方向转变,到现阶段的税务稽查体系基本形成,初步建立了能效形的税务稽查制度,使人们对税收稽查制度的建立、发展有了一个系统的认识；并对我国现行税务稽查管理体制的现状和存在的问题进行分析。税务稽查管理体制的缺陷主要存在税务稽查机构不健全；税务机构缺乏独立性；税务稽查考核机制的不完善等问题,并分析了税务稽查管理体制问题产生的根源。第三部分从税务稽查管理体制的国际借鉴进行研究,提出了加快推进税务稽查管理体制变革的必要性。通过分析德国、新加坡、法国的税务稽查体制,总结了我国可以借鉴的国外税务稽查成功经验。第四部分推进税务稽查管理体制改革措施的研究。首先提出税务稽查体制的目标模式；明确税务稽查的职权范围；建立适合我国国情的稽查组织体系；建立科学可行的税务稽查工作考核体系和责任追究制度。从建立税务警察制度；处理好税务稽查部门和相关部门的关系；依托信息化建设,完善信息采集和组织体系；构建科学的内部管理机制等方面来进一步健全我国税务稽查管理体制。
Tax inspection is the important part of a tax collection and management system. In the course of implementing the mode which regarding filing tax returns and optimizing the service as the foundation and being supported by computer network, to construct a scientific and standard inspection system with high capacity and efficiency and give full play to the role of efficiency of inspection, it has the signification for ensuring the operation of levying and managing, the order of maintaining the tax revenue and bringing about an advance in economy. This text has expounded some questions from four aspects on the reform orientation of the tax inspection management system in China. In order to make people systematically recognize the setting-up and development of the tax revenue inspection management system, the first part explains the meaning, function and effect of the tax inspection:to discuss the connotation on subject, object, basis and so on to purpose these six aspects; to analyze the function, gives the statement and analysis to the change course of the system. For example, China implemented the new tax system in 1994.Since then, work of tax inspection transformed from dispersible state into unified cooperation progressively. And today, tax inspection system basically shaped, efficiency system set up tentatively. And the second part makes an analysis on shortcomings of the current tax inspection system in China. Main existence of the tax affairs examination management system's defect is organizationally imperfect; Taxation authority is short of independent character and the mechanisms of Taxation affairs checking is not perfect and so on. and analysed the origin that the taxation affairs examination management system's problems are from. Part III draws the necessity that the management system should accelerate the reform of the tax affairs examination management system through studying the problem from the international management system of tax examination. By analysing Germany, Singapore, French taxation affairs examination management system, summarized the overseas the successful experience of the tax affairs examination which our country can learn from. Part IV puts forward the research of the tax affairs examination management system structural reform First Bring forward the target pattern of the tax affairs examination management system; Make clear the duty which the tax affairs examine; Establish our national condition suitable organizes system and a scientific and feasible tax examination work evaluation system and the responsibility investigating system. Handling tax examination departments and relevant departments of the relationship between relying on information construction with the establishment of the tax affairs police system. Depends on the development of the construction, we can further improve our country tax affairs examination management system with the perfect information collection and organization system and the Construction science's internal management mechanism.
Tax inspection is the important part of a tax collection and management system. In the course of implementing the mode which regarding filing tax returns and optimizing the service as the foundation and being supported by computer network, to construct a scientific and standard inspection system with high capacity and efficiency and give full play to the role of efficiency of inspection, it has the signification for ensuring the operation of levying and managing, the order of maintaining the tax revenue and bringing about an advance in economy. This text has expounded some questions from four aspects on the reform orientation of the tax inspection management system in China. In order to make people systematically recognize the setting-up and development of the tax revenue inspection management system, the first part explains the meaning, function and effect of the tax inspection:to discuss the connotation on subject, object, basis and so on to purpose these six aspects; to analyze the function, gives the statement and analysis to the change course of the system. For example, China implemented the new tax system in 1994.Since then, work of tax inspection transformed from dispersible state into unified cooperation progressively. And today, tax inspection system basically shaped, efficiency system set up tentatively. And the second part makes an analysis on shortcomings of the current tax inspection system in China. Main existence of the tax affairs examination management system's defect is organizationally imperfect; Taxation authority is short of independent character and the mechanisms of Taxation affairs checking is not perfect and so on. and analysed the origin that the taxation affairs examination management system's problems are from. Part III draws the necessity that the management system should accelerate the reform of the tax affairs examination management system through studying the problem from the international management system of tax examination. By analysing Germany, Singapore, French taxation affairs examination management system, summarized the overseas the successful experience of the tax affairs examination which our country can learn from. Part IV puts forward the research of the tax affairs examination management system structural reform First Bring forward the target pattern of the tax affairs examination management system; Make clear the duty which the tax affairs examine; Establish our national condition suitable organizes system and a scientific and feasible tax examination work evaluation system and the responsibility investigating system. Handling tax examination departments and relevant departments of the relationship between relying on information construction with the establishment of the tax affairs police system. Depends on the development of the construction, we can further improve our country tax affairs examination management system with the perfect information collection and organization system and the Construction science's internal management mechanism.
引文
[1]刘太明,杨绍艾,王志印.税务稽查业务手册——地税查账实务[M].太原：山西人民出版社,2006：28.
[2]曾国祥.税收管理学[M].北京：中国财政经济出版社,2003：220.
[3]贺志东.税务管理学[M].上海：立信会计出版社,2003：263.
[4]李大明.税收管理与稽查[M].北京：经济科学出版社,2004：35-46.
[5]国家税务总局教材编写组.税务稽查规程与管理[M].北京：中国税务出版社,2004：192-198.
[6]李榕滨.完善和规范税务稽查行政执法体系初探[J].税务研究,2006(6)：21.
[7]张跃建,陈友福.德国的税务管理模式、税务稽查体系及借鉴意义[J].税收与企业,2003(1)：26-29.
[8]罗润禾.中国税务稽查体系的反思与对策研究[J].社科纵横,2007(6)：35.
[9]盛程辉.我国税务稽查效率问题研究[J].科技经济市场,2007(3)：18.
[10]方佳雄.现代税务稽查体系研究[J].中国税务,2006(1)：50.
[11]边俊杰.关于加强税务稽查职能的思考——基于构建和谐社会的分析[J].财政监督,2007(12)：40.
[12]刘次邦,李鹏.对我国税务稽查法律制度变迁的几点反思[J].税务研究,2007(1)：11-15.
[13]赵文华.论我国税务稽查体系之完善[J].湖南科技学院学报,2007(11):50.
[14]刘剑文.中国税务稽查的法律定位与改革探析[J].安徽大学法律评论,2007(2)：60-64.
[15张小平.日本的税务警察制度[J].税务研究,2001(6)：27.
[16]许文.关于税务稽查若干问题的理论思考[J].吉林财税高等专科学校学报,2002(1)：29.
[17]李瑶,窦庆菊.谈纳税评估与税务稽查的界限[J].山西财政税务专科学校学报,2007(6)：30.
[18]胡斌,杨金军.提高税务稽查执行力的对策[J].江海纵横,2006(4)：15.
[19]杨默如.国外税务稽查经验及借鉴[J].涉外税务,2008(2)：42.
[20]许建国.纳税评估、日常检查、税务稽查关系的规范[J].税务研究,2008(1)：16.
[21]金灿,张鸿顺.税务稽查约谈：解决非对抗性争议的有效途径[J].中国税务,2007(1)：19.
[22]郑猛,黄坚.发挥税务稽查职能作用推进税收事业又好又快发展[J].中国税务报,2008(4)：30.
[23]袁艳霞.关于完善发展我国税务稽查的思考[J].中国审计报,2007(31)：35.
[24]王国红.一级税务稽查体制改革的实践与思考——有感于湖北省鄂州市地税局级稽 查体制的试运行情况[J].大众科学(科学研究与实践),2007(12)：20.
[25]毛建霞.新形势下税务稽查工作的特点及改进设想[J].天津经济,2007(7)：18.
[26]于颖哲,关于加快建立新型税务稽查体制的调查与思考改革与探索[M].吉林省税务科研优秀论文集,2001：140.
[27]欧阳万福,程晨曦.论我国税务稽查制度的完善[J].东方企业文化,2007(11)：18.
[28]魏朗,潘敏虹.我国税务稽查政策的实证研究[J].暨南学报(哲学社会科学版),2005(06)：40.
[29]郭烈民.税务稽查效能发挥的制约因素和对策[J].税务研究,2005(12)：32.
[30]李茂军.浅析税务稽查工作中存在的问题及完善对策[J].中国科技信息,2005(21)：41.
[31]杨晓萌.论税务稽查模式的转型[J].辽宁师范大学学报(社会科学版),2006(2)：65.
[32]亦鸣.税务检查与税务稽查有何区别[J].中国税务报,2005(11)：31.
[33]谢金荣,谢金龙.精细化管理：降低税务稽查风险[J].扬州大学税务学院学报,2005(4)：26.
[34]陈伟鸿.建立独立于国、地税系统的新型税务稽查体制[J].财经论丛,2001(3)：18.
[35]刘华.我国一级税务稽查体制刍议——兼谈湖北省鄂州市税务稽查体制的现状及其对策[J].中国农业银行武汉培训学院学报,2005(6)：61.
[36]晏金平.对完善税务稽查体制的若干思考[J].现代经济探讨,2000(3)：36.
[37]魏朗,潘敏虹.我国税务稽查政策的实证研究[J].暨南学报(哲学社会科学版),2005(6)：41.
[38]杨卫华降.低税收成本提高税收效率[J].税务研究,2005(3)：30.
[39]贾广进.基层税务管理绩效偏低的原因及对策[J].税务研究,2005(3)：15.
[40]国家税务总局课题组.用科学发展观统领新时期税收工作[J].税务研究,2005(11)：58-68.
[41]郭烈民.税务稽查效能发挥的制约因素和对策[J].税务研究,2005(12)：47.
[42]钱俊文.关于税务稽查体制的探讨[J].税务与经济,2001(1)：21.
[43]王新民,万建军.当前税务稽查存在的问题及其对策[J.]税收与企业,2002(3)：51.
[44]李茂军.浅析税务稽查工作中存在的问题及完善对策[J].中国科技信息,2005(21)：25-27.
[45]吴茂文,张蕾和王峰.对税务稽查实行一级稽查的思考[J]．石河子市地方税务局网站。
[46]侯玉忠..对税务稽查信息化建设的几点建议[J].税务纵横.2003(2)：105
[2]曾国祥.税收管理学[M].北京：中国财政经济出版社,2003：220.
[3]贺志东.税务管理学[M].上海：立信会计出版社,2003：263.
[4]李大明.税收管理与稽查[M].北京：经济科学出版社,2004：35-46.
[5]国家税务总局教材编写组.税务稽查规程与管理[M].北京：中国税务出版社,2004：192-198.
[6]李榕滨.完善和规范税务稽查行政执法体系初探[J].税务研究,2006(6)：21.
[7]张跃建,陈友福.德国的税务管理模式、税务稽查体系及借鉴意义[J].税收与企业,2003(1)：26-29.
[8]罗润禾.中国税务稽查体系的反思与对策研究[J].社科纵横,2007(6)：35.
[9]盛程辉.我国税务稽查效率问题研究[J].科技经济市场,2007(3)：18.
[10]方佳雄.现代税务稽查体系研究[J].中国税务,2006(1)：50.
[11]边俊杰.关于加强税务稽查职能的思考——基于构建和谐社会的分析[J].财政监督,2007(12)：40.
[12]刘次邦,李鹏.对我国税务稽查法律制度变迁的几点反思[J].税务研究,2007(1)：11-15.
[13]赵文华.论我国税务稽查体系之完善[J].湖南科技学院学报,2007(11):50.
[14]刘剑文.中国税务稽查的法律定位与改革探析[J].安徽大学法律评论,2007(2)：60-64.
[15张小平.日本的税务警察制度[J].税务研究,2001(6)：27.
[16]许文.关于税务稽查若干问题的理论思考[J].吉林财税高等专科学校学报,2002(1)：29.
[17]李瑶,窦庆菊.谈纳税评估与税务稽查的界限[J].山西财政税务专科学校学报,2007(6)：30.
[18]胡斌,杨金军.提高税务稽查执行力的对策[J].江海纵横,2006(4)：15.
[19]杨默如.国外税务稽查经验及借鉴[J].涉外税务,2008(2)：42.
[20]许建国.纳税评估、日常检查、税务稽查关系的规范[J].税务研究,2008(1)：16.
[21]金灿,张鸿顺.税务稽查约谈：解决非对抗性争议的有效途径[J].中国税务,2007(1)：19.
[22]郑猛,黄坚.发挥税务稽查职能作用推进税收事业又好又快发展[J].中国税务报,2008(4)：30.
[23]袁艳霞.关于完善发展我国税务稽查的思考[J].中国审计报,2007(31)：35.
[24]王国红.一级税务稽查体制改革的实践与思考——有感于湖北省鄂州市地税局级稽 查体制的试运行情况[J].大众科学(科学研究与实践),2007(12)：20.
[25]毛建霞.新形势下税务稽查工作的特点及改进设想[J].天津经济,2007(7)：18.
[26]于颖哲,关于加快建立新型税务稽查体制的调查与思考改革与探索[M].吉林省税务科研优秀论文集,2001：140.
[27]欧阳万福,程晨曦.论我国税务稽查制度的完善[J].东方企业文化,2007(11)：18.
[28]魏朗,潘敏虹.我国税务稽查政策的实证研究[J].暨南学报(哲学社会科学版),2005(06)：40.
[29]郭烈民.税务稽查效能发挥的制约因素和对策[J].税务研究,2005(12)：32.
[30]李茂军.浅析税务稽查工作中存在的问题及完善对策[J].中国科技信息,2005(21)：41.
[31]杨晓萌.论税务稽查模式的转型[J].辽宁师范大学学报(社会科学版),2006(2)：65.
[32]亦鸣.税务检查与税务稽查有何区别[J].中国税务报,2005(11)：31.
[33]谢金荣,谢金龙.精细化管理：降低税务稽查风险[J].扬州大学税务学院学报,2005(4)：26.
[34]陈伟鸿.建立独立于国、地税系统的新型税务稽查体制[J].财经论丛,2001(3)：18.
[35]刘华.我国一级税务稽查体制刍议——兼谈湖北省鄂州市税务稽查体制的现状及其对策[J].中国农业银行武汉培训学院学报,2005(6)：61.
[36]晏金平.对完善税务稽查体制的若干思考[J].现代经济探讨,2000(3)：36.
[37]魏朗,潘敏虹.我国税务稽查政策的实证研究[J].暨南学报(哲学社会科学版),2005(6)：41.
[38]杨卫华降.低税收成本提高税收效率[J].税务研究,2005(3)：30.
[39]贾广进.基层税务管理绩效偏低的原因及对策[J].税务研究,2005(3)：15.
[40]国家税务总局课题组.用科学发展观统领新时期税收工作[J].税务研究,2005(11)：58-68.
[41]郭烈民.税务稽查效能发挥的制约因素和对策[J].税务研究,2005(12)：47.
[42]钱俊文.关于税务稽查体制的探讨[J].税务与经济,2001(1)：21.
[43]王新民,万建军.当前税务稽查存在的问题及其对策[J.]税收与企业,2002(3)：51.
[44]李茂军.浅析税务稽查工作中存在的问题及完善对策[J].中国科技信息,2005(21)：25-27.
[45]吴茂文,张蕾和王峰.对税务稽查实行一级稽查的思考[J]．石河子市地方税务局网站。
[46]侯玉忠..对税务稽查信息化建设的几点建议[J].税务纵横.2003(2)：105
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