税收执法风险防控研究

发布时间：2018-05-06 19:12

本文选题：税收执法风险 + 风险成因　；参考：《湘潭大学》2016年硕士论文

【摘要】：在税收行政执法过程中,对税务行政复议和行政诉讼的案件呈逐渐增多的趋势,执法人员经常出现行政诉讼审判中败诉而被要求执行行政赔偿,也有部分执法人员因为执法不到位而造成国家税收损失,同样要被追究相关法律责任和行政处罚,这些现象充分说明了税收执法人员对存在的执法风险认识不到位。同时,随着我国法制化管理程度的加强和对税收征管的高要求,需要税收征管人员加强税收征管存在风险的意识,采取有效措施来防控风险的产生。因此,加强对税收征管存在风险的管理,维护合理的税收执法权、建立内部控制税收征管执法风险的控制机制、合理评价和预测潜在的执法风险、采取有效的措施杜绝风险的发生,从而促进我国税收执法工作稳定和谐的进行具有十分重要的现实意义。本文通过结合相关理论和实际案例的研究方式,深入探究税务机关执法过程中所面临的风险及现状,从五个方面归集了其产生缘由。税收要靠征管来落实,稳定而又严密科学的征管机制,能够正确贯彻落实税收政策,而税收征管模式的变革意味着税务机关行为实施途径与管理模式的改变,纳税服务工作意味着在税务机关工作理念同工作方式上的突破,在实施的过程中,我们看到变革之后的税收工作效率有了明显的提高,但缺点仍旧存在。所以,税务机关应围绕征收、管理和稽查三个重点环节和事前、事中、事后三个重要阶段,从组织建设、执法监督、应急处理、绩效考核、责任追究等方面入手,建立健全每项工作机制,保障税收执法权的规范运行。论文是笔者结合多年来在征管一线工作实践的经验,运用所学法律知识,结合理论学习分析,针对税收执法风险,提出具有操作性的规避和控制风险的意见,从而提高税务机关对风险防控的重视,并对其工作的执行提供有效的帮助和借鉴,可以作为广大税收征管执法人员的参考。
[Abstract]:In the process of tax administration law enforcement, the cases of tax administrative reconsideration and administrative litigation are increasing gradually. Law enforcement officers often appear to be defeated in administrative proceedings and are required to carry out administrative compensation. Some law enforcement personnel also cause the state tax loss because the law enforcement is not in place, and it is also necessary to be investigated for relevant legal responsibilities and actions. Political punishment, these phenomena fully demonstrate that tax law enforcement personnel are not aware of the existence of law enforcement risks. At the same time, with the strengthening of the degree of legal management and the high demand for tax collection and management, tax collection and management personnel need to strengthen the awareness of the risk of tax collection and management and take effective measures to prevent and control the production of risks. Tax collection and management have the management of risk, maintain the reasonable tax law enforcement power, establish the control mechanism of internal control of the risk of tax collection and management, rationally evaluate and predict the potential law enforcement risk, take effective measures to eliminate the occurrence of risk, thus promote the stability and harmony of our tax law enforcement work and have very important practical significance. Through the study of relevant theories and practical cases, this paper explores the risks and status quo in the process of law enforcement in the tax authorities, and sets up its cause from five aspects. Tax should be carried out by collection and management, stable and rigorous scientific management mechanism, and the tax policy can be implemented and the tax collection and management model can be implemented. The change means the changes in the way and the management mode of the tax authorities' behavior. The tax service work means the breakthrough in the work concept and the work mode of the tax authorities. In the process of implementation, we see that the efficiency of tax work has been obviously improved after the reform, but the shortage still exists. Therefore, the tax authorities should revolve around the collection, Management and inspection of three key links and before, in the event, after the three important stages, from the organization construction, law enforcement supervision, emergency treatment, performance assessment, accountability and other aspects, establish and improve each working mechanism to ensure the standardized operation of the tax law enforcement power. In order to improve the risk prevention and control of the tax authorities and provide effective help and reference for the implementation of the tax law enforcement personnel, it can be used as a reference for the law enforcement personnel of the broad tax collection and management.

【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.22;F812.42

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