"OECD国家纳税评估选案系统比对及启示"

《OECD国家纳税评估选案系统评述》是一份对我国税收管理现状和OECD国家纳税评估系统的比较分析报告。报告指出，我国目前的增值税纳税评估选案系统主要依靠“金税工程”和“CTAIS 系统”，存在着不足之处。与此相比，OECD国家的纳税评估系统更加完善，在理论基础、选案模式、比对标准、机制完善性等方面都有所优势。因此，报告提出了我国应采取的改进措施，包括丰富理论研究成果、引入判别分析选案模式、使比对标准多元化、完善学习与反馈机制等。这些改进措施将有助于提高我国的纳税评估选案系统的准确性和有效性。Overall, the "Review of OECD National Tax Assessment Case Selection System" is a comparative analysis report on the current situation of tax management in China and the OECD countries' tax assessment systems. The report points out that China's current value-added tax assessment case selection system relies mainly on the "Golden Tax Project" and "CTAIS system" and has certain shortcomings. In comparison, the OECD countries' tax assessment system is more comprehensive and advanced in terms of theoretical basis, case selection model, comparison standards, and mechanism perfection. Therefore, the report proposes improvement measures that China should take, including enriching theoretical research results, introducing discriminant analysis case selection models, diversifying comparison standards, improving learning and feedback mechanisms, and more. These improvement measures will help to improve the accuracy and effectiveness of China's tax assessment case selection system.