税源管理与典型案例分析
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摘要
税源管理是税收征管的基础和核心,税源管理水平的高低直接影响着整个税收管理工作的质量,也是落实科学化、精细化管理的出发点和落脚点。只有抓住税源,税源才能稳定,税收收入才会增长。抓好税源管理,对提高税收管理工作的水平,发挥税收职能作用具有十分重要的意义。经济税源随着经济全球化、交易电子化,企业的纳税地点及生产经营地址的变更频繁,使税源基础处在不断变化之中,而税务机关对这些变化的应对措施反映相对滞后,对纳税人经营活动情况缺乏准确了解。
本文明确了税收分析与纳税评估在税源管理中的作用,并采用理论与实践相结合、综合分析与个案分析相结合等基本方法,以丰富的税收资料为基础,对本职工作辖区内典型性的重点税源大型零售企业增值税和房地产企业所得税进行了税收案例分析。通过对基础资料信息的挖掘与整理,展示了提高税源管理工作质量和效率的途径。文中还就税源管理中的薄弱环节,以及如何加强日常税源管理的普遍性问题进行了探讨,提出了有参考价值的看法和观点,如通过对重点税源实行扁平化管理、优化纳税服务、加强小规模纳税人的税源管理,理顺关系,明确职责,全面建立税源管理体系。
本文建议通过建立并实施税收分析、纳税评估的协调联动工作机制,以达到整合税收信息资源、实现资源共享、全面提升税源监控能力和税收管理水平的目的,从而推进依法治税,切实加强对税源的科学化、精细化管理。
Sources management is the foundation and core of tax administration. The level of sources management directly affects the quality of the entire tax administration, and is the starting and ending points of scientific and meticulous management. Since tax sources are the basis to stabilize and increase tax revenue, sources management plays a great role in enhancing the tax administration and implementing the function of tax revenue.
With economic globalization, economic sources, electronic transactions, and the production and operation sites of the taxable enterprises change frequently. Therefore, the tax revenue base is in a changing state. However, the tax authority lacks the accurate understanding to the taxpayer operative activity situation, which leads to delayed response to these changes. In this paper, the functions of tax analysis and tax assessments are clearly analyzed. By unifying theories and practices, general analysis and case analysis, and based on the rich tax revenue material and data mining, this paper studies the increment duty of a typical large-scale retail business and the income tax of a typical real estate enterprise. The case studies exhibit the approaches to improving the quality and efficiency of sources management. The paper also discusses the weak links in sources management, the ways of improving the routine management of sources and makes some valuable proposes for establishing a comprehensive sources management system.
This paper proposes the establishment and implementation of a coordination mechanism of tax analysis and tax assessment to achieve the integration and sharing of tax information resources, to enhance the overall tax source monitoring ability and tax administration, and to strengthen the scientific and precise management of tax base.
本文明确了税收分析与纳税评估在税源管理中的作用,并采用理论与实践相结合、综合分析与个案分析相结合等基本方法,以丰富的税收资料为基础,对本职工作辖区内典型性的重点税源大型零售企业增值税和房地产企业所得税进行了税收案例分析。通过对基础资料信息的挖掘与整理,展示了提高税源管理工作质量和效率的途径。文中还就税源管理中的薄弱环节,以及如何加强日常税源管理的普遍性问题进行了探讨,提出了有参考价值的看法和观点,如通过对重点税源实行扁平化管理、优化纳税服务、加强小规模纳税人的税源管理,理顺关系,明确职责,全面建立税源管理体系。
本文建议通过建立并实施税收分析、纳税评估的协调联动工作机制,以达到整合税收信息资源、实现资源共享、全面提升税源监控能力和税收管理水平的目的,从而推进依法治税,切实加强对税源的科学化、精细化管理。
Sources management is the foundation and core of tax administration. The level of sources management directly affects the quality of the entire tax administration, and is the starting and ending points of scientific and meticulous management. Since tax sources are the basis to stabilize and increase tax revenue, sources management plays a great role in enhancing the tax administration and implementing the function of tax revenue.
With economic globalization, economic sources, electronic transactions, and the production and operation sites of the taxable enterprises change frequently. Therefore, the tax revenue base is in a changing state. However, the tax authority lacks the accurate understanding to the taxpayer operative activity situation, which leads to delayed response to these changes. In this paper, the functions of tax analysis and tax assessments are clearly analyzed. By unifying theories and practices, general analysis and case analysis, and based on the rich tax revenue material and data mining, this paper studies the increment duty of a typical large-scale retail business and the income tax of a typical real estate enterprise. The case studies exhibit the approaches to improving the quality and efficiency of sources management. The paper also discusses the weak links in sources management, the ways of improving the routine management of sources and makes some valuable proposes for establishing a comprehensive sources management system.
This paper proposes the establishment and implementation of a coordination mechanism of tax analysis and tax assessment to achieve the integration and sharing of tax information resources, to enhance the overall tax source monitoring ability and tax administration, and to strengthen the scientific and precise management of tax base.
引文
[1]谢旭人.中国税收管理.中国税务出版社,2007,52-79
[2]金人庆.中国当代税收要论.人民出版社,2002,24-35
[3]宗和平.对税源实行科学化精细化管理.中国税务报,2005.4.
[4]犁建胜.中国税务.中国经济出版社,2010,1
[5]郑小华.税收指南.中国税务出版社,2009,6
[6]林林.加强小规模纳税人的税收管理.中国税务出版社,2007:3-24
[7]陈天富.浅析房地产税制的现状与完善.中国房地产经济理论发展初探,2008:5-32
[8]马晓静.我国增值税抵扣机制研究.税务原理与基础,2005:12-35
[9]王冬莲.我国企业税务筹划问题研究.中国发展观望,2000:22-36
[10]李冬.徐州市国税局增值税纳税评估实施问题研究.徐州税务报,2008,5
[11]何章礼.增值税税收弹性研究及应用.商业时代,2009:15-37
[12]梁文涛.论企业分立在纳税筹划中的应用.当代经理人,2008:26-44
[13]郑凯晖.财政部、国家税务总局文件关于增值税若干政策的通知,财税[2005]165号
[14]靳万军,石坚.关于所得税的概述.税收理论与实践,经济科学出版社2010,23-69
[15]中国注册会计师协会,关于增值税的基本原理.税法,经济科学出版社,2010:36-80
[16]应小陆,赵军红.关于增值税税务筹划,税务筹划,复旦大学出版社,2009:12-29
[17]肖太寿,关于企业涉税疑难问题处理及经典案例解析,经济科学出版社,2010:23-54
[2]金人庆.中国当代税收要论.人民出版社,2002,24-35
[3]宗和平.对税源实行科学化精细化管理.中国税务报,2005.4.
[4]犁建胜.中国税务.中国经济出版社,2010,1
[5]郑小华.税收指南.中国税务出版社,2009,6
[6]林林.加强小规模纳税人的税收管理.中国税务出版社,2007:3-24
[7]陈天富.浅析房地产税制的现状与完善.中国房地产经济理论发展初探,2008:5-32
[8]马晓静.我国增值税抵扣机制研究.税务原理与基础,2005:12-35
[9]王冬莲.我国企业税务筹划问题研究.中国发展观望,2000:22-36
[10]李冬.徐州市国税局增值税纳税评估实施问题研究.徐州税务报,2008,5
[11]何章礼.增值税税收弹性研究及应用.商业时代,2009:15-37
[12]梁文涛.论企业分立在纳税筹划中的应用.当代经理人,2008:26-44
[13]郑凯晖.财政部、国家税务总局文件关于增值税若干政策的通知,财税[2005]165号
[14]靳万军,石坚.关于所得税的概述.税收理论与实践,经济科学出版社2010,23-69
[15]中国注册会计师协会,关于增值税的基本原理.税法,经济科学出版社,2010:36-80
[16]应小陆,赵军红.关于增值税税务筹划,税务筹划,复旦大学出版社,2009:12-29
[17]肖太寿,关于企业涉税疑难问题处理及经典案例解析,经济科学出版社,2010:23-54