东莞市国税局税收执法风险管理研究

发布时间：2018-05-24 15:05

本文选题：税收执法 + 风险管理　；参考：《华中科技大学》2015年硕士论文

【摘要】：改革开放以来,我国经济迅猛发展,全国税收收入翻倍增长,随着近年来我国加强依法治国、依法治税,不断推进税收法制化进程,税收法律框架体系日益完善,纳税人依法纳税、自我维权的意识不断提高。日益严格的法制环境对税收执法人员提出了新的挑战,既要保证税收收入的平稳增长,又要降低执法风险,降低行政诉讼败诉率,确保税收执法行为的安全和税务人员的安全,这是目前税务部门面临的一个严峻考验,也是东莞市国税局亟待解决的重要课题。本文试图将企业的风险管理理论知识融入税收征管执法工作当中,以理论指导实践,通过对税收执法风险概念的界定,分析当前东莞市国税税收执法风险管理的现状和表现形式,剖析其产生的深层原因,总结税收执法风险发生的规律,提出税收执法风险的防范和应对措施,完善监督制约机制,构建适合东莞市国税局的税收执法风险管理的方法体系,达到防范和降低执法风险的目的。本文分为六章,第一章绪论,提出东莞市国税部门面临执法风险管理的问题,介绍国内外对风险研究的理论知识及本文所采用的研究方法;第二章税收执法风险概念的界定,风险的分类及风险造成的后果;第三章指出东莞市国税局税收执法风险管理的现状,分析实际工作中遇到的执法风险案例,查找执法风险管理的原因;第四章借助COSO理论框架从目标设定、风险识别、风险评估、风险控制四个方面分析东莞国税局面临的执法风险管理问题;第五章初步搭建适合东莞国税系统的防范执法风险管理体系;最后是结论。
[Abstract]:Since the reform and opening up, the economy of our country has developed rapidly and the national tax revenue has doubled. With the strengthening of administering the country according to law, administering taxes according to law, and continuously promoting the process of legalization of taxation, the tax legal framework system has become more and more perfect in recent years. Taxpayers pay taxes in accordance with the law, and their awareness of self-safeguarding is constantly improving. The increasingly strict legal environment has posed new challenges to tax enforcement personnel. It is necessary to ensure the steady growth of tax revenue, reduce the risk of law enforcement, reduce the rate of administrative litigation defeat, and ensure the safety of tax enforcement and tax personnel. This is a severe test that the tax department faces at present, and also an important subject to be solved urgently by Dongguan Internal Revenue Bureau. This paper attempts to integrate the theoretical knowledge of enterprise risk management into the work of tax collection and enforcement, guide the practice with theory, and define the concept of risk of tax enforcement through the definition of the concept of risk of tax enforcement. This paper analyzes on the present situation and manifestation of the risk management of tax enforcement in Dongguan City, analyzes on the deep causes of its occurrence, summarizes the law of the occurrence of the risk of tax enforcement, puts forward the prevention and countermeasures of the risk of tax enforcement, and consummates the supervision and restriction mechanism. In order to prevent and reduce the risk of law enforcement, a method system of tax enforcement risk management suitable for Dongguan State tax Bureau is constructed. This paper is divided into six chapters, the first chapter is introduction, put forward the problem that Dongguan tax department faces law enforcement risk management, introduce the theoretical knowledge of risk research at home and abroad and the research methods adopted in this paper, the second chapter defines the concept of tax enforcement risk. The third chapter points out the current situation of tax enforcement risk management in Dongguan State Taxation Bureau, analyzes the law enforcement risk cases encountered in the actual work, and finds out the reasons for the law enforcement risk management. The fourth chapter analyzes the law enforcement risk management problems faced by Dongguan Internal Revenue Bureau from four aspects: target setting, risk identification, risk assessment and risk control with the help of COSO theory framework. Chapter five sets up the risk management system of law enforcement in Dongguan.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22;F812.42

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