C区地税局税收风险管理研究

发布时间：2018-03-26 00:02

本文选题：风险　切入点：税源监控　出处：《重庆理工大学》2017年硕士论文

【摘要】：风险无处不在,风险是指在一定环境下,一定时间内,非特定损失发生的概率。税收风险指的是税收行政执法主体在税收征收管理过程中,由于税制设计不合理,税收行政执法工作中的过失、不可控和其他难以预计的原因导致的税源损失、税收增长停滞,致使税收难以满足财政支出的可能性。税收风险分为税源监控风险和税收执法风险,分别对应税收征纳关系中的两个主体,即纳税人和税务机关。税源监控风险是指纳税人相对低的税收遵从度水平及由此可能形成的税源损失。税收执法风险指因执法主体的行为可能引起税收执法职能失效,导致税收损失的可能性。伴随着税制改革的持续深化,各级税务机关对税收风险的认识进一步加强,重视程度逐渐提高,税收风险管理已成为税收征管体制改革的重要方向。税收风险管理理论是指在理想状态下,以最小的税收成本,减少税源流失和控制税收执法风险的可能性。本课题以C区地税局的税收风险管理工作为例,通过分析和论述,研究C区地税局在税收风险管理工作中存在的问题,针对这些问题提出了相应的对策。
[Abstract]:The risk is the probability of non-specific loss occurring in a certain environment and a certain period of time. The tax risk refers to the unreasonable design of the tax system in the course of tax collection and management by the subject of tax administrative law enforcement. Tax source losses caused by negligence in tax administrative law enforcement work, uncontrollable and other unpredictable causes, and tax revenue growth stagnated, Tax risk is divided into tax source monitoring risk and tax enforcement risk, respectively corresponding to the two main bodies in the relationship of tax collection and collection. That is, taxpayers and tax authorities. The risk of tax source monitoring refers to the relatively low level of tax compliance of taxpayers and the possible loss of tax sources. The risk of tax enforcement refers to the failure of tax enforcement functions due to the behavior of law enforcement subjects. With the continuous deepening of the tax system reform, the tax authorities at all levels have further strengthened their understanding of tax risk and gradually increased the degree of attention they attach to it. Tax risk management has become an important direction in the reform of tax collection and management system. This paper takes the tax risk management work of area C Local tax Bureau as an example, through the analysis and discussion, studies the problems existing in the tax risk management work of the C area Local tax Bureau. To solve these problems, the corresponding countermeasures are put forward.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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