我国涉税服务风险及防范

发布时间：2018-04-09 16:13

本文选题：涉税服务　切入点：涉税服务风险　出处：《首都经济贸易大学》2017年硕士论文

【摘要】：自80年代两步利改税的实行,我国企业开始具有了独立的经济地位,在税款缴纳上对税务代理形成了需求,涉税服务行业由此产生。随着1994年《税务代理试行办法》的推行,我国明确了涉税服务人员的构成——注册税务师、注册会计师、律师。1999年前后会计师和税务师事务所的脱钩改制标志着涉税服务行业的独立,涉税服务专业机构开始市场化运行。此后,涉税服务行业在多条法律法规下开始了规范发展的道路。目前,全球经济一体化的趋势、大数据时代的到来、“简政放权”的提出以及新一轮的税制改革都离不开专业化的涉税服务,但涉税服务行业自身却仍然存在着很多问题,严重影响着我国税款的缴纳、征收和管理。在此基础上本文对涉税服务行业发展中的问题进行思考,想要从风险防范的角度对涉税服务行业的发展提出建议。本文首先对学界的涉税服务风险理论进行了综述,总结了涉税服务风险产生的原因,并将其划分为涉税服务人员的专业能力因素和职业道德因素、涉税专业服务机构的内部控制因素、纳税人和税务机关的遵从因素、法律法规因素。然后通过经济学中的信息不对称理论、理性经纪人假设、权力寻租理论分析了涉税服务风险产生的原理,论证了防范涉税服务风险的关键点在于防范各类涉税服务风险因素的作用。基于以上理论探讨,本文进一步分析了我国涉税服务行业现状下各类涉税服务风险因素的表现形式并结合国外的优良经验对我国防范涉税服务风险提出了建议。首先针对涉税服务风险因素的特点,提出了防范涉税服务风险时应有的理念,即以人为本的着眼点和与时俱进的出发点。其次根据目前各类涉税服务风险因素的现状,提出了针对涉税服务人员、涉税专业服务机构、纳税人、税务机关和法律法规的不同风险防范措施。
[Abstract]:Since the implementation of the two-step tax reform in the 1980s, Chinese enterprises began to have an independent economic status, the tax payment of tax agents formed a demand, tax-related services industry emerged.With the implementation of the "tax Agency trial measures" in 1994, China has made clear the composition of the tax-related service personnel-the certified tax administrator, the certified public accountant,Lawyer. The decoupling of accountants and tax clerical firms around 1999 marks the independence of the tax-related service industry and the market-oriented operation of tax-related service professional organizations.Since then, the tax-related service industry in a number of laws and regulations began to standardize the development of the road.At present, the trend of global economic integration, the arrival of big data's era, the proposal of "simplified administration and devolution of power" and the new round of tax reform cannot do without specialized tax-related services. However, there are still many problems in the tax-related service industry itself.It seriously affects the payment, collection and management of tax in our country.On this basis, this paper thinks about the problems in the development of tax-related service industry, and puts forward some suggestions on the development of tax-related service industry from the point of view of risk prevention.Firstly, this paper summarizes the theory of tax-related service risk in academic circles, summarizes the causes of tax-related service risk, and divides it into professional ability factors and professional ethics factors of tax-related service personnel.Internal control factors of tax-related professional service institutions, compliance factors of taxpayers and tax authorities, and laws and regulations.Then, through the theory of asymmetric information in economics, the hypothesis of rational broker and the theory of rent-seeking power, the paper analyzes the principle of the risk of tax-related service.The key point of preventing the risk of tax-related service is the function of preventing all kinds of risk factors of tax-related service.Based on the above theoretical discussion, this paper further analyzes the manifestation of various risk factors of tax-related service under the present situation of tax-related service industry in China, and puts forward some suggestions on preventing the risk of tax-related service in China in combination with the good experience of foreign countries.Firstly, according to the characteristics of the risk factors of tax-related service, the paper puts forward the concept of preventing the risk of tax-related service, that is, the starting point of people-oriented and the starting point of keeping pace with the times.Secondly, according to the current situation of various kinds of tax-related service risk factors, this paper puts forward different risk prevention measures for tax-related service personnel, tax-related professional service organizations, taxpayers, tax authorities and laws and regulations.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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