【作者】 李鹏飞；

【导师】 孙开；

【作者基本信息】 东北财经大学 ， 财政学， 2011， 博士

【摘要】 税收与税收流失是同时出现的产物,两者相应如随,减少税收流失,促进纳税遵从始终是各国税务部门永恒的追求。自新征管模式建立以来,我国税收在连年超收的同时,税收流失情况也日趋严重,更值得关注的是税收管理中“管理失位,税源监控薄弱”的现象尤为明显。如何解决新时期下税收管理中出现的各种问题?如何进一步完善管理机制,强化税源监控效力,提高纳税遵从度,从而减少税收流失?显然,从管理角度看,我们绝不可能再回到“专管员”的老路,而是要适应现代征管模式要求,通过采取数据集中式的、高度信息化的、人机结合式的现代管理方式提高税源监控效力和管理质效,于是纳税评估应运而生。纳税评估是源自税收实践工作的一种“新生”管理方式,它的出现体现了税收管理的科学化、专业化、精细化的发展要求,最大程度地弥补了“管理缺失,税源监控乏力,征查之间失位”的管理空白,对完善优化税收征管体系、减少税收流失,促进税收遵从具有重要的现实意义,在国外税收实践中也已被证明是行之有效的。然而当前,我国对纳税评估的研究既缺乏全面、系统的理论研究,更缺乏着于实践应用的相应组织机构构建、技术指标体系建设、外部环境要素支撑等能促进税收管理质效提高,有助于解决税收实践问题的实践研究,这些都制约了我国纳税评估工作的顺利开展及其职能充分有效发挥。本文从我国税收征管现状中越来越严重的管理失位、税源监控能力较低及由此导致的大量税收不遵从(导致税收流失严重)等问题出发,自纳税评估的基本概念入手,深入分析了纳税评估的内涵及主要内容,提出了纳税评估应遵循的基本原则；以税收遵从理论为基础,结合管理学中的权变理论、社会心理学的公平透明理论、态度理论,从不同角度阐述了纳税评估的必要性；针对我国纳税评估开展现状及存在问题,创造性提出了其在整个税收管理体系中新的定位—即应着重于对企业纳税能力估测,形成征收、日常管理、纳税估测及税务稽查四环节互相制约、互相联系的新征管体制；总结借鉴国外先进国家开展纳税评估的主要做法和经验,在此基础上,结合系统论、信息论等管理理论提出我国纳税评估的基本框架：即以纳税评估基本管理组织体系为依托,纳税评估指标体系、评估方法(模型)为主要手段,内、外部要素紧密协调配合的纳税评估体系(其中,着重对目前我国税收工作中薄弱的纳税评估指标体系及纳税评估分析方法、模型的核心要素进行了深入分析),并就进一步优化纳税评估政策提出了深入思考和相应建议。论文的主要内容如下：第一章为绪论部分,主要论述了本研究的意义、国内外研究基本现状和相关理论综述及文章主要结构。第二章为纳税评估理论一般分析。首先,是对纳税评估的理论界定：明确了纳税评估的概念、内涵、基本原则、主要内容及定位,即纳税评估到底是什么,为什么要进行纳税评估,对什么进行评估,评估中的主要要素是什么,纳税评估在整个税收征管体系中应如何定位等。其次,多角度溯源纳税评估理论,即在税收遵从理论的基础上,结合西方先进管理思想—权变理论、效率原则,社会心理学中的公平、透明理论,对纳税评估的必要性进行了进一步阐述。第三章总结借鉴国外发达国家纳税评估的主要做法和经验。首先介绍了开展纳税评估的一些基本制度前提,如必须有完整可靠的组织机构作保障,必须以科学规范的纳税申报体制为基础(包括要尽快实行全社会统一的纳税人识别登记号码)、必须依托先进的信息化系统才能保证评估效果高效可靠。其次,对国外纳税评估方法进行了借鉴分析。第四章介绍了纳税评估系统的基本框架。首先阐明了评估的工作原则、主要依据等基础性问题；其次,以系统论为主要视角,在系统论、信息论及国外经验借鉴的基础上提出我国纳税评估的总体框架：即以纳税评估基本管理组织体系为依托,纳税评估指标体系、评估方法(模型)为主要手段,内、外部要素紧密协调配合的纳税评估体系。这其中,评估指标体系、方法(模型)是纳税评估效能发挥好坏的核心要素,而组织体系、管理制度是否健全等则是纳税评估工作能够有效开展的制度保障。第五章对纳税评估指标体系的构建及具体指标设定做了详细论述,这是本文的重点之一。构建纳税评估指标体系是纳税评估的实质工作内容,也是评估效能能否有效发挥的关键。本章从纳税评估指标的基本概念和构成原则入手,阐述了纳税评估指标的基本分类框架。在此基础上,按照综合与分类的指导原则分别设定了纳税评估通用指标和分税种指标,并对部分税种的税收能力作为简要估测(其中,尤其对营业税、企业所得税的税收能力进行了简要估测),并逐一分析其应用。第六章是主要阐述了评估方法及相关模型,是对评估疑点发现环节及对其实施有效控制的关键机制。首先对评估方法及手段的类别进行了简要划分,其次重点介绍了峰值分析法、专家综合评分法及判别分析法等主要纳税评估对象选择方法及优缺点,并对其实证应用进行了分析说明：适当地进行行业细分建立不同行业的判别函数的确可以提高判别的准确率,并且,当行业的经营范围呈越来越窄、生产经营的对象也越来越明确单一时,对评估疑点判别的准确率也越高,意味着当行业中所包括的企业的共同特性越多,表现在逃税与不逃税两类总体上的识别变量的数字特征会越显著,从而进行评估分析会更有效。因此,如果有足够的分行业样本数据来建立不同行业类型的评估,会有很大的应用价值。最后,介绍了对比与比较分析法(结合同业税负分析模型、税源质量与税收征收效能位差分析模型)和内部控制分析法(结合投入产出模型、产品(行业)链分析模型、能耗测算模型、资金监控模型、设备生产周期法等模型)两种具体评估分析方法,并结合具体行业对其实证应用进行深入分析。第七章结合我国当前开展纳税评估实践中产生的主要问题和矛盾,借鉴国外成功经验,从优化内、外要素两个方面提出政策建议：首先,从完善评估组织体系、丰富评估指标和评估模型、科学界定评估流程和建设高素质评估队伍方面优化纳税评估内部要素；其次,健全法律法规、加快涉税信息网络建设和社会信用建设、完善金融监管和建立统一的纳税人登记代码制度等方面优化外部要素。更多还原

【Abstract】 It is outcome appear at the same time that revenue from tax and revenue from taxes run off.Reduce the revenue from tax to run off and Promote pay tax to follow always is the tax administration section of all countries eternity of pursue. With the mode of our country’s tax management established, at the time of revenue increase for successive years high-speed, the revenue runs off the circumstance also become serious. And more worthy of pay attention to is" downplay the management, manage to lose, the auditor weaken" phenomenon obvious in the tax management, how resolve new period bottom revenue from tax the problem that management appear?How to further raise to pay tax the in obedience to degree, thus reduce the revenue from tax to run off? How to make Tax inspector enforce the law the effect? Obviously, it is impossible to return to again the old road of take care of the member particularly", but to draw lessons from the forerunner to manage the experience, adopting the type of data concentration, the height is information-based, person-the machine combine type of modern management to advance quality effect, hence pay tax the valuation to emerge with the tide of the times. Tax assessment is a kind of freshman" who derives from the revenue from tax fulfillment work the management method. It denote tax management’s scientific and fine need, and blank that made up" the management lacks, the that advertise for to check loses", and it is a valid management method that also have be proved abroad. At present, we are extremely short of towards paying tax to evaluate overall, the theories research of the system, practicing the application in since lack the homologous technique index sign to prop up to pay tax the construction of evaluate the system, also be in need of the usage comprehensive factor analysis the means resolves the means of practice the problem, these are all serious check and supervision pay tax to evaluate the work to open exhibition and its working talents smoothly effectively exertive. The text analyzes the meaning, content of tax assessment from the management absence and from the tax compliance and summarize lessons and experience from foreign, advance the foundation of tax assessment in the point of system theory、information theory and foreign experience: relying on the management system of tax assessment, exercising the evaluation index and method, valuation method(model) is a main means, inside, the close coordination of the exterior main factor match with of pay tax and evaluate system; further emphasizing two core main factors—evaluate the index sign system and the valuation analysis method, and carry on the thorough analysis and put forward to the suggestion to optimize the system and policy of assessment.The main ideas of this dissertation are as following:Chapter 1 is the introduction part, mainly discussing the meaning of this research, domestic and international main structure of background and articles.Chapter 2 is the research of tax assessment theory. Firstly do one brief introduction from the concept, main contents of the valuation etc. Secondly, further expatiate the tax assessment theory from the changing theories, revenue from tax from the power follow theories, fair efficiency etc. the angle combining the western forerunner management the thought. Finally, make out specific orientation in the tax practice.Chapter 3 mainly introduces the foreign advanced nation the main way of doing, experience of the valuation and to the apocalypse of the our country. Firstly, introduce the origin of tax evaluation; Secondly, mainly research foreign function of the tax evaluation and the revelation to us from audit system、declare system、information construction and evaluation method.Chapter 4 introduce the total frame of the tax assessment system. It illustrateAssessment’s principle、law basement and so on. Thus, advance total frame of the tax assessment based on the system’s theory、information’s theory and foreign experience: relying on the management system of tax assessment, exercising the evaluation index and method, valuation method(model) is a main means, inside, the close coordination of the exterior main factor match with of pay tax and evaluate system; further emphasizing two core main factors—evaluate the index sign system and the valuation analysis method. Among them, the valuation index sign system and method(model) is a core main factors, while organize system and management system is guarantee whether the evaluation carrying effectivelyChapter 5 did the detailed treatise towards the evaluation of the index sign system to set up and the concrete index sign enactment, it is one of the textual points. Setting up the index sign system is the substance work contents, and is the key that evaluation can carry on effectively. This chapter from assessment of the basic concept of evaluate the index sign and the principle of constitution, and elaborate to the basic classification frame of the index sign. On this foundation, set to the general use index sign and divide the tax to grow the index sign respectively according to the comprehensive and classified guideline, and one by one analytical analyze it’s appliance.Chapter 6 mainly elaborated the valuation method and related models, is the key mechanism to the valuation doubtful point discovers the link and as to it’s carrying on the valid control. Carried on the synopsis to divide the line to the valuation method and the category of the means first; The next in order the point introduced the peak value analysis method, expert comprehensive grade point method and discretions analysis method and their merit and shortcomings, combine as to it’s substantial evidence the application earried on the analytical elucidation:splitting efforts do help improving the discriminating efficiency and discriminating model can even better as long as enough data are available。Therefore, if have the enough branch office industry sample data to build up the valuation of the different profession type, there will be the very greatly applied value. At last, Introduced the method of the contrast and relatively analysis, and carries on the thorough analysis combining concrete profession as to it’s substantial evidence the application.Chapter 7 put forward the policy suggestion combining the problem and antinomies in the assessment and drawing lessons from the foreign successful experience, from excellent turn inside, outside main factor two:Firstly, optimize the internal main factor from organize the system, define scientific valuation process and construct the high character valuation troops; The next in order, optimize the exterior main factor such as perfecting law laws, wading the tax information network to construct quickly to take charge of、building up the united taxpayer register code system and constructing the social reputation and so on.更多还原