基层地税系统执法风险防控研究

发布时间：2018-01-24 19:16

本文关键词： 基层地税系统执法风险风险防控　出处：《大连海事大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着时代的发展,基层地税系统面临着新的社会发展环境、经济发展形势。在把握发展机遇的同时,挑战和风险也随之而来。基层地税系统执法风险增多,因此需要对其进行风险防控的研究显得尤为必要和紧迫。风险管理理论是由西方学者提出的理论,改革开放之后,我国开始逐步引入、研究并投入对风险管理理论的研究和实践。我国的经济市场逐步激活,经济活力不断增加。从而导致社会利益主体越来越多元化,社会活动也越来越复杂化,这就在一定程度上增加了社会经济生产的风险。为了在社会的各个领域能减轻风险的发生,我国开始逐渐在理论与实践领域引入和研究风险理论,来提高各项工作的安全性和效率。本论文的第一部分对基层地税系统执法风险防控研究的研究背景和意义、国内外研究综述以及研究内容和方法进行了阐释。论文第二部分对基层地税系统、税收执法风险和风险防控进行了概念的阐明,同时对论文的理论基础:风险管理理论、公共权力制约理论、进行阐述。论文第三部分对基层地税系统执法风险防控的成效,基层地税系统在税前、税中和税后存在的问题进行总结,并针对问题的成因在制度、管理、执法人员和执法环境四个层面进行了研究和总结。论文第四部分对国外税收执法风险防控的经验进行借鉴,并阐释其带给中国的启示。论文第五部分基于前四部分,针对基层地税系统执法风险防控,从目标体系、执行体系和监督体系三个环节进行建构。
[Abstract]:With the development of the times, local tax system is facing a new environment of social development, the economic development of the situation. In the grasp of the development opportunities, challenges and risks. There is also the risk of local tax law enforcement system increased, so it is necessary to study on the risk prevention and control is particularly necessary and urgent. The risk management theory is put forward by western scholars the theory, after the reform and opening up, China began to gradually introduce, research and investment in research and practice of the theory of risk management. The economy of our country market gradually activated, economic activity is increasing. Thus lead to social interests more and more diversified, social activities have become increasingly complex, which to some extent increase the risk the social and economic production in all areas of society. In order to reduce the risk can occur, China began gradually in the field of theory and practice of risk theory, to To improve the work efficiency and security. The first part of the thesis research background and significance of the study of law enforcement risk prevention and control of local taxation system, the domestic and foreign research review and research contents and methods are explained. The second part of the local tax system, the tax law enforcement risk and risk prevention and control of the concept and theoretical basis to clarify, on the risk management theory, elaborated the public power restriction theory. The third part of the thesis on the effectiveness of local taxation system and law enforcement risk prevention and control of local tax system in tax, tax and tax are summarized after the existing problems, and for the causes of the problem in system management, four aspects of law enforcement and law enforcement environment the research and summary. The fourth part draws lessons from experience of foreign tax law enforcement risk prevention and control, and to explain its Chinese revelation. On the fifth Based on the first four parts, this paper aims at the prevention and control of the risk of law enforcement in the grass-roots land tax system, and constructs it from the target system, the execution system and the supervision system.

【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22;F812.42

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