企业纳税情况监督检查研究

　　摘 要

　　十八大报告中指出：转变经济发展方式，其中主要包括几个方面的内容：（1）深化经济体制改革，这也是加快转变经济发展的关键，而经济体制改革的核心是正确处理好政府与市场的关系，必须更加尊重市场规律。在市场经济中，企业作为主要参加者，其地位和作用得到日渐提高和重视，企业的生产和经营活动直接关系着整个市场经济的发展。因此加强对企业的纳税检查和纳税监督，能有效地保证税收对于市场经济健康持续发展和国家经济建设进行的强有力地资金支持。（2）实施创新驱动发展战略。科技创新是提高社会生产力和综合国力的战略支持，必须摆在国家发展全局的核心位置。企业作为社会经济技术进步的主要力量，对其进行纳税检查必要性更加突出。企业在经济活动中通过生产和经营活动，在竞争中不仅创造和实现社会财富，而且也是先进技术和先进生产工具的积极采用者和制造者，在客观上推动了整个社会经济技术的进步。企业相应国家经济政策，积极发展生产，推动科技创新，同时也应通过交税的方式来为国家经济发展贡献更多的力量。因此对企业加强纳税检查不仅能确保国家税收收入用于各项建设，同时还可以促进市场经济中各市场参与主体平衡发展，进而促进国家经济稳步健康发展，防止个别企业因偷漏税等违法行为出现规模异常膨胀导致垄断等不利于经济发展的情况。最终也可以形成市场主体积极依法纳税的良好环境。

　　十二五规划中也提出：以科学发展为主题，以加快转变经济发展方式为主线。其基本要求中指出：坚持把科技进步和创新作为加快转变经济发展方式的重要支撑。企业作为科技开发与应用的核心力量，发挥着不可替代的作用。因此，对企业进行严格的纳税检查，能有效地规范企业的纳税行为，同时起到督促企业积极交税支持国家经济建设的重要作用，最终也会推动企业自身新一轮技术开发与生产应用。

　　在社会主义市场经济条件下开展税务检查工作，这对于保证国家财政收入、促进企业改善经营管理，以及提高税收征管水平等方面都有着积极的意义。因此，加强纳税检查对于保证税收法规的正确贯彻实施，维护税收秩序，促进公平竞争及社会主义市场经济的健康发展，具有重要意义。

　　关键词：偷税漏税 纳税检查 监督管理

　　ABSTRACT

　　Transforming the economic development pattern was put forward according tothe report to the eighteenth national congress of the communist party of china. Mainlyincludes several aspects: （1） it should deep the reform of economic system, which isalso the key to speed up the transformation of economic development. The core of theeconomic system reform is to properly handle the relationship between thegovernment and the market and it must respect the market rule. In market economysystem, the enterprise as the main participants, its status and function is increasinglyimprove and attract much more attention. The production and business operation ofthe enterprise directly related to the development of market economy. Therefore,strengthening the tax check and tax supervision of enterprise could effectivelyguarantee the sustainable development of the tax revenue for the health of the marketeconomy and a strong financial support of the national development. （2） It shouldimplement the strategy of innovation driven development. Science and technologyinnovation is a strategic support to improve social productivity and comprehensivenational strength which must be placed in the core of the national development andglobal position. While the enterprise as the main force of social economic andtechnological progress plays the more prominent role in carrying on the tax inspection.

　　In the economic activity, enterprises not only create and realize social wealth, but alsoare the positive adopters and manufacturer of the advanced technology and productiontools in the competition through the production and business activities. Enterprisesresponse to the national economic policy, actively develop the production andpromote the scientific and technological innovation. Meanwhile, it makes morecontributions to national economic development through the way of paying taxes.

　　Therefore, strengthening tax inspection of the enterprise can not only ensure thenational tax revenue for the construction, at the same time it can also promote thebalance development of market participation main body in market economy. It canfurther promote the steady and healthy development of national economy in order toprevent economic useful development because of appearance of the illegal behaviorsuch as the tax evasion coming from the individual companies, which the abnormalscale expansion leads to monopoly. Finally it can form the good environment ofmarket main body actively paying taxes according to the law.

　　In the 12th five-year plan are also put forward: it should focus on the main linespeeding up the transformation of the mode of economic development with thescientific development as the theme. The basic requirements points out that it shouldadhere to the scientific and technological progress and innovation as a key support toaccelerate transformation of the mode of economic development. Enterprises, as thecore of science and technology development and application of power, play anirreplaceable role. However, in order to obtain huge profits, some enterprises tryvarious methods to tax evasion, which not only has caused a serious loss to ourcountry tax revenue, but also not conducive to enterprise long-term healthdevelopment. Therefore, inspecting the enterprise tax strictly can effectively regulatethe behavior of corporate tax. At the same time, it will effectively work on thesupervision and urgency of enterprises to actively pay tax for supporting the nationaleconomic construction. It will eventually push them own the new technologydevelopment and production application.

　　Under the condition of socialist market economy to carry out the tax inspectionwork, it is be of the positive significance to ensure the national finance income, topromote enterprises to improve management and improve the level of tax collectionand administration. Therefore, strengthening tax check plays an important role inensuring correct implementation of tax laws and regulations, maintaining the order oftax and promoting fair competition and the healthy development of socialist marketeconomy.

　　Key words:Tax evasion Tax inspection Supervision and management
 

　　目 录

　　摘 要……I

　　ABSTRACT……II

　　绪 论……1

　　1 W 酒业股份有限公司纳税检查的案例分析 ……4

　　1.1 案例背景概述……4

　　1.1.1 纳税检查切入角度 ……4

　　1.1.2 税法方面相关规定……4

　　1.1.3 其他方面基本假设条件……5

　　1.2 W 酒业股份有限公司相关情况概述……5

　　1.2.1 纳税人自然情况 ……5

　　1.2.2 纳税人申报纳税情况 ……5

　　1.3 基本案情及涉税方面……6

　　1.3.1 增值税 ……6

　　1.3.2 消费税……8

　　1.3.3 企业所得税……9

　　1.3.4 纳税检查中涉及的其他会计凭证……14

　　1.3.5 纳税检查的处理结果……17

　　1.4 对于往来款项进行纳税检查……17

　　1.4.1 针对应收款项的纳税检查 ……18

　　1.4.2 针对预收款项的纳税检查 ……19

　　1.4.3 针对预付款项的纳税检查 ……20

　　1.4.4 针对应付款项的纳税检查 ……21

　　1.4.5 针对其他应收款项、其他应付款项的纳税检查 ……22

　　1.5 税务机关进行纳税检查的过程 ……23

　　1.5.1 针对 W 酒业股份有限公司进行纳税检查的注意事项 ……23

　　1.5.2 针对 W 酒业股份有限公司进行纳税检查的采用方法 ……24

　　2 纳税检查过程中出现的问题……26

　　2.1 纳税检查过程中职能的失重 ……26

　　2.2 纳税检查选取案例的随意性，增加纳税检查成本 ……26

　　2.3 纳税检查信息管理体制不健全，办案效率低 ……27

　　2.4 纳税检查工作缺乏客观公平性 ……27

　　2.5 纳税检查执行程序缺乏系统化统一规范 ……28

　　3 针对纳税检查过程中出现的问题提出对策……29

　　3.1 将职能均衡化融入到纳税检查实际工作中 ……29

　　3.2 制定科学的选案体系，加强选案的准确性 ……29

　　3.3 提高纳税检查的信息化水平，完善纳税检查的管理体制 ……30

　　3.4 加强纳税检查由非公平性向公平性转变 ……31

　　3.5 建立纳税检查执行程序的统一规范标准、专业化纳税检查队伍 …31

　　参 考 文 献……33

　　致 谢……35