税务部门纳税评估工作的问题及其对策研究——以黑龙江省鸡西市税务局为例  

Research on the Problems and Countermeasures of Tax Assessment of Jixi Tax Bureau in Heilongjiang Province

作　　者：王曙光[1] 东野宏一 WANG Shu-guang;DONGYE Hong-yi(School of Finance and Public Administration,Harbin University of Commerce,Harbin 150028,China)

机构地区：[1]哈尔滨商业大学财政与公共管理学院,哈尔滨150028

出　　处：《经济研究导刊》2021年第11期144-147,共4页Economic Research Guide

摘　　要：纳税评估是强化税源管理和优化纳税服务的重要手段,对提升纳税人纳税服务满意度和税收遵从度具有积极的现实意义。以黑龙江省鸡西市税务局纳税评估工作现状为切入点,分析其纳税评估工作存在的纳税评估工作法律支撑不足、纳税评估人员素质较低、纳税评估数据质量不高、纳税评估方法较为滞后等问题,提出了完善纳税评估相关法律法规、建立专业化的纳税评估团队、提高纳税评估涉税信息质量、建立健全纳税评估指标体系等对策建议,以期规范鸡西市税源管理,提高纳税评估工作质效。Tax assessment is an important means to strengthen tax source management and optimize tax service.It has positive practical significance to improve tax service satisfaction and tax compliance.Based on the present situation of tax assessment of tax bureau in Jixi City,Heilongjiang Province,this paper analyzes the problems such as the absence of law,the shortage of personnel quality,the low quality of data and the lag of methods.Therefore,the corresponding suggestions are put forward,including perfecting the relevant laws and regulations of tax assessment,establishing a professional team,improving the quality of tax information and perfecting the index system of tax assessment.The aim of this paper is to standardize the management of tax sources in Jixi City and improve the quality and efficiency of tax assessment.

关 键 词：纳税评估 税收风险 纳税遵从 

分 类 号：F84[经济管理—保险]