随着J县近年来经济发展速度较高超越本市区平均水平，税收收入、公共预算收入
呈逐年递增趋势。加之政府鼓励大众创业减少行政审批事项，新办企业成本降低，新兴
企业如雨后春笋增量较大，这都对J县的税务稽查工作提出了新的要求与挑战。本文通
过对J县现行的组织结构设计及运营方法，从法制因素、人员因素、管理体制因素及外
部环境因素四方面探究存在的问题，并以该县为例提出具有县级特色的六位一体管理体
系。只有明确问题所在才能“治病除根”。本文旨在为税务机关优化稽查管理过程，减
少执法风险，在保护稽查机关的同时能够为纳税人带来更好的服务，提高组织效率，让
税务稽查在征管查过程中更充分发挥其作用
关键词:税务稽查 纳税遵从 博弈论
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Abstract
The tax inspection is a check by the tax authorities on whether the taxpayer fulfills the tax
payment obligations according to law.The goal of tax inspection is to prevent tax evasion and
tax fraud. The role of tax inspection is to close loopholes in the collection and management and
ensure that the tax is fully paid into the warehouse.According to its objectives and requirements,
tax inspection should play a role of a sharp knife, have a deterrent effect on taxpayers thereby
improving tax compliance, maintain taxation order, and promote harmonious relations between
tax collection and tax payment.However, due to the lack of effective management methods for
organization establishment and operation of tax inspection, (especially in the county-level tax
inspection bureau, which is limited by the number of personnel, overall quality, and hardware
conditions), there are many problems in the process of management and
operation.Consequently, hidden loopholes in the law enforcement process of tax authorities
（such as miscalculation of taxes, illegal means of collecting evidence, deviations in applicable
laws, incomplete enforcement procedures, etc. ) may result in higher revocation rates when
administrative reconsiderations occur. The loss rate in administrative litigation is also higher
than the average loss rate of the national administrative agencies.In the long run, tax inspection
authorities were not only unable to fulfil their due role, but also had a negative impact both on
the completion of taxation work and the establishment of tax authority image.
Economic growth rate of J County has surpassed the average rate of the region, and tax
revenue and public budget revenue have been increasing year by year.In addition, as the
government reduces administrative examination and approval matters to encourage startup, the
cost of new enterprises is reduced, and there sees a boom in number of new companies. These
backgrounds raises new requirements and challenges for the tax inspection of J county.This
paper explores the existing problems in the four aspects (legal factors, personnel factors,
management system factors and external environmental factors) of the current organizational
structure design and operation methods of J County.According to the tax compliance theory and
the game theory in management, combining advanced internation
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and domestic methods of tax inspection, we propose a six-in-one management system that
conforms to the county-level characteristics.This paper aims to optimize the process of
inspection and management for the tax authorities, reduce the risk of law enforcement, and
provide better services for taxpayers while protecting the tax authorities, thereby improving
organizational efficiency, and allowing tax inspection to fully play their role in the inspection
process.
Key Words: Tax inspection,Tax compliance,Game theory
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目录
摘要 ....... Ⅲ
Abstract ..... Ⅳ
1绪论 ....... 1
1.1研究目的及意义 ..... 1
1.2研究方法 ........... 1
1.3研究内容 ........... 1
1.4创新与不足 ......... 2
2相关理论概述 ........... 3
2.1税务稽查相关理论 ... 3
2.1.1博弈论理论 ..... 3
2.1.2税收遵从理论 ... 4
2.2税务稽查管理概况 ... 5
2.3县级地税稽查界定 ... 6
3J县地税稽查管理存在的问题 ......... 8
3.1法制条件 ........... 8
3.1.1法律制度不健全，缺乏稳定性 . 8
3.1.2法律制度制定缺乏实操性 ..... 9
3.2人员组成 .......... 10
3.2.1稽查人员组织构成不合理 .... 10
3.2.2专业化稽查人员短缺 ........ 11
3.2.3稽查人员执法风险意识淡薄 .. 12
3.3管理体制 .......... 12
3.3.1机构设置不合理，岗位职责不清晰 ........ 12
3.3.2信息化进程缓慢14
3.3.3收入任务型稽查模式加大执法风险 ........ 15
3.4外部环境 .......... 15
3.4.1缺乏有效外部监督 .......... 15
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