江西省地税税收执法风险管理研究

发布时间：2018-12-13 20:36

【摘要】：当前,中国特色的社会主义经济建设不断发展,市场经济运行体制逐步完善,但是依法治税的环境,在市场经济完善的过程中,仍然不太理想,我国税务机关的执法权尚未完全关进制度的笼子,并未建立起成熟稳定的税收执法风险管理体系,税收执法风险日益凸显。随着我国财税体制改革进入攻坚的特殊时期,税务部门的执法行为,越来越受到广大纳税人、新闻媒体和社会各界的监督,税务部门和税务人员要严格依法治税。税收执法部门和税收执法人员要保持清醒的头脑,充分认识严格执法、公正执法、文明执法的现实意义,切实理解严格执法、公正执法、文明执法、规范执法的真实概念,把依法治税落实到税收工作的点滴中去,落实到税收征管工作的所有流程中去,真正做到为国聚财的同时,为纳税人服务,进一步提高纳税遵从度。因此,开展税收执法风险管理探索与实践意义重大。从宏观上,税收执法风险管理目的为治本,以完善税收执法风险管理制度和规范化管理,有利于进一步依法治税,提升税收征管质量,更好地体现税收为国聚财、为民收税的宗旨。从实践看,开展税收执法风险管理研究,有利于税务部门和纳税人之间的征纳关系健康和谐发展,有利于保障纳税人的根本利益,有利于推进税务干部队伍的整体素质、专业技能和勤政廉政建设,提升纳税人和税务部门的安全幸福指数。本文将我国开展税收执法风险管理的历程归纳为三个阶段,即:理念形成阶段(2003-2012年),机制建设阶段(2013-2015),常态运行阶段(2016年起)。本文阐述了江西省地税局关于税收执法风险管理的主要做法及不足之处,提出了提升江西税收执法风险管理水平的政策建议:正确处理税收执法风险管理中的两个关系,完善税收执法风险管理机制,加强行政规范性文件管理,探索建立分类管理体系,推进建立大数据平台建设,加强管理干部队伍建设。
[Abstract]:At present, the socialist economic construction with Chinese characteristics is constantly developing and the operating system of the market economy is gradually improving, but the environment of administering taxes according to law is still not very ideal in the process of perfecting the market economy. The law enforcement power of tax authorities in our country has not been completely confined to the cage of the system, and a mature and stable tax enforcement risk management system has not been established, and the risk of tax enforcement has become increasingly prominent. With the reform of fiscal and taxation system in our country entering a special period, the law enforcement actions of tax departments are more and more supervised by taxpayers, news media and all walks of life, and tax departments and tax personnel must strictly administer taxes according to law. Tax law enforcement departments and tax law enforcement personnel should keep a clear mind, fully understand the practical significance of strict law enforcement, fair law enforcement, and civilized law enforcement, and earnestly understand the true concept of strict law enforcement, fair law enforcement, civilized law enforcement, and standardization of law enforcement. We should implement tax administration according to law into the tax collection and management work and in all the processes of tax collection and management, so as to truly collect wealth for the country, serve taxpayers, and further improve the degree of tax compliance. Therefore, it is of great significance to explore and practice the risk management of tax enforcement. From the macroscopic point of view, the aim of risk management of tax enforcement is to solve the problem at the root, to perfect the risk management system of tax enforcement and to standardize the management, which is conducive to further administering taxes according to law, improving the quality of tax collection and management, and better reflecting tax collection for the country. The purpose of collecting taxes for the people. From the practical point of view, carrying out research on the risk management of tax enforcement is conducive to the healthy and harmonious development of the relationship between the tax authorities and taxpayers, to the protection of the fundamental interests of taxpayers, and to the promotion of the overall quality of the contingent of tax cadres. Professional skills and hard-working and clean government to improve the taxpayer and tax departments of the safety and happiness index. The course of risk management of tax enforcement in China is divided into three stages: the stage of concept formation (2003-2012), the stage of mechanism construction (2013-2015) and the stage of normal operation (2016). This paper expounds the main methods and shortcomings of Jiangxi Local Taxation Bureau on risk management of tax enforcement, and puts forward some policy suggestions for improving the level of risk management of tax enforcement in Jiangxi Province: correctly dealing with the two relations in the risk management of tax enforcement. We should improve the risk management mechanism of tax enforcement, strengthen the management of administrative normative documents, explore the establishment of a classified management system, promote the construction of big data's platform, and strengthen the construction of the contingent of management cadres.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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