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Research On The Management Of Tax-related Reports In W City

Posted on:2021-01-19Degree:MasterType:Thesis
Country:ChinaCandidate:J Y LingFull Text:PDF
GTID:2439330647454678Subject:Public Administration
Abstract/Summary:PDF Full Text Request
Tax inspection is the last link in the tax collection management system,which is related to the healthy operation of the overall tax collection and management system.In the tax inspection,as one of the sources of the tax related cases,the importance of the cases can't be underestimated.This kind of clue often has the characteristics of high authenticity and wide coverage.Some tax related illegal clues also involve other non-tax illegal activities,which is a beneficial supplement for tax authorities to obtain the source of cases,and can also recover part of the loss of national tax under certain circumstances.In depth analysis of the problems existing in the reporting management of tax related illegal acts,and trying to improve the reporting management mechanism,can provide suggestions for the rational development of the reporting management of tax inspection departments,but also can guide taxpayers to report tax related illegal acts scientifically and effectively.In this paper,by studying the situation of tax inspection and reporting cases in W City in recent years,on the basis of the statistical data of relevant reports,combined with the development of reporting management mechanism,this paper analyzes the problems existing in the management of tax related reporting cases and the unreasonable management mechanism,so as to alleviate the problems between taxpayers and tax inspection institutions in the current tax related reporting management.To provide reference for optimizing the source management of tax related reports.It is mainly divided into five parts: the first part explains the background and purpose of the research,explains the significance and current situation of the research and literature review,and finally expounds the research ideas,methods and innovation points.The second part mainly introduces the concept and development of tax related reporting management.First of all,it defines the basic connotation of the source management of tax audit cases.Secondly,it clarifies the concepts of the taxpayer's right to report and the management of tax related reports.Thirdly,it explains the application of the protection standard theory,internal control theory and incentive theory in tax related reporting management.Finally,it introduces the development status and status quo of tax related reporting management in W City.The third part is the analysis of the problems and causes of tax related reporting management.This paper mainly analyzes the problems from the system and mechanism construction,and analyzes the causes of the problems from three aspects.The fourth part puts forward suggestions and Countermeasures to improve the current tax related reporting management.In the management concept,legal environment,internal control and other aspects to find a perfect tax reporting management reference path,so as to strengthen the protection of taxpayers' rights and provide reference for the realization of tax administration according to law.The fifth part is the summary and prospect.This paper studies the management of tax related reports only from the current practice of W City,which inevitably has some limitations.If we can learn from each other and learn from the advanced experience,we may put forward more reasonable countermeasures and methods.Therefore,in the practical work in the future,it is still necessary to explore and make efforts to the management of tax related reports according to different reality.
Keywords/Search Tags:tax related violations, report management, internal control
PDF Full Text Request
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