常州市地税局税收执法风险防范研究

发布时间：2018-06-03 01:37

本文选题：常州市地税局 + 税收执法风险　；参考：《大连海事大学》2017年硕士论文

【摘要】：目前,我国税务机关正在加紧推进依法治税工作。在新的历史时期,我国税收执法所面临的挑战也更加多样和复杂。税务系统的主体执行者是基层税务部门及其执法人员,其执法质量对于依法治税的开展有着至关重要的影响。然而,目前我国整体的税收法律体系尚未完善,征管体制及执法环境也存在缺陷,再加上基层执法人员素质参差不齐,导致税收执法风险问题难以避免。如何采取有效措施,规避执法风险,确保征管质效,促使依法治税目标顺利全面实现,成为社会各界及相关学者的关注重点。本文主要内容分为五个部分。首先,第一部分是绪论,该部分对本文的研究背景及意义进行简要介绍,并概述文献研究综述以及论文总体思路;第二部分主要是对本文涉及的相关概念和理论的介绍,阐述税收执法风险及防范措施的基本内容;第三部分介绍近年来常州税收执法风险防范的进展情况及面临的主要问题和成因,对税收法律制度体系、税收管理机制、税收执法人员水平、税收执法环境等方面存在的问题和不足进行深入分析;第四部分为介绍国内外税收执法风险防范的经验做法;第五部分全面介绍了基层税务部门执法风险防范体系的构建,具体包括税收制度的完善健全,税务人员执法水平的提升,建立健全税收监督制约机制,以及税收信息化工程建设的推进;第六部分是结语,对本文的研究工作进行总结,指出不足之处及后续研究工作可开展的一些方向。
[Abstract]:At present, our country's tax authorities are stepping up the work of administering taxes according to law. In the new historical period, China's tax enforcement challenges are more diverse and complex. The principal executor of the tax system is the grass-roots tax department and its law enforcement personnel, whose law enforcement quality has a vital impact on the development of tax administration according to law. However, at present, the whole tax law system of our country is not perfect, the system of collection and management and the law enforcement environment also have defects, and the quality of the law enforcement personnel at the grass-roots level is not uniform, which leads to the problem of the risk of tax enforcement cannot be avoided. How to take effective measures to avoid the risk of law enforcement, to ensure the quality of collection and management, to promote the smooth and comprehensive realization of the goal of managing taxes according to law, has become the focus of attention of all walks of life and related scholars. The main content of this paper is divided into five parts. First, the first part is the introduction, this part briefly introduces the research background and significance of this paper, and summarizes the literature review and the general ideas of the paper; the second part is the introduction of the related concepts and theories involved in this paper. The third part introduces the progress of tax enforcement risk prevention in Changzhou in recent years, the main problems and causes, the tax legal system, tax management mechanism. The problems and shortcomings of tax enforcement personnel level, tax enforcement environment and so on are analyzed in depth. The fourth part is to introduce the experience and practice of tax enforcement risk prevention at home and abroad. The fifth part comprehensively introduces the construction of the law enforcement risk prevention system of the grass-roots tax departments, including the perfection of the tax system, the improvement of the tax enforcement level, the establishment and improvement of the tax supervision and restriction mechanism. The sixth part is the conclusion, which summarizes the research work of this paper, points out the shortcomings and some possible directions for further research work.
【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

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