税收执法风险及其防范策略研究

发布时间：2018-04-20 07:57

本文选题：税收执法 + 风险防范　；参考：《华中师范大学》2014年硕士论文

【摘要】：税务系统作为政府经济管理的部门,在国家经济生活中具有重要作用。我国经济社会不断发生着变革,市场经济的影响无所不在。在利益驱动下,纳税人的税法遵从度经受着各种考验,税收违法甚至犯罪的现象时有发生。相对于此,税收管理手段捉襟见肘,内部管理制度存在缺陷,这些都给税务工作人员防范涉税渎职行为造成很大压力,面临很大风险。鉴此,笔者以防范税收执法风险为题撰写学位论文,显然具有很强的现实针对性。全文的框架结构,除开“绪论”和“结语”,由四个主体部分构成。第一个主体部分为“税收执法风险相关理论阐述”。该部分在界定税收执法的含义和特征之后,着力阐述税收执法风险的本质和种类。第二个主体部分为“税收执法风险的具体审视”。该部分以文字叙述和案情例举相结合的方式,分别就税务管理中的风险、税款征收中的风险和税务检查中的风险进行详尽具体的分析。第三个主体部分为“税收执法风险的成因剖析”。该部分从执法主体和执法环境两个维度对税收执法风险的成因进行分析。第四个主体部分为“防范税收执法风险的策略探讨”。该部分针对上文所揭示的税收执法风险的表现及其成因,提出打好“五以”组合拳的防范税收执法风险的策略,即以提高认识为先导、以加强教育为基础、以端正态度习惯为关键、以健全法制为保障、以强化监督为重点。本文的创新意图主要表现在：笔者结合自身工作感悟,通过案情例举和理论思辨,分类型、深层次的分析税收执法风险问题,进而提出打好“五以”组合拳的防范税收执法风险的行动策略,具有理论的新颖性和实践的应用性。
[Abstract]:Tax system, as a department of government economic management, plays an important role in national economic life. The economic society of our country is changing constantly, the influence of market economy is omnipresent. Under the interest drive, the taxpayer's tax law compliance degree withstands each kind of test, the tax revenue illegal even the crime phenomenon occurs from time to time. Compared with this, the tax management means are overstretched and the internal management system is defective, which brings great pressure and great risks to the tax staff to guard against tax malfeasance. In view of this, the author writes a dissertation on the prevention of the risk of tax enforcement, which obviously has a strong realistic pertinence. Apart from introduction and conclusion, the frame structure of this paper is composed of four main parts. The first part is about the theory of tax enforcement risk. After defining the meaning and characteristics of tax enforcement, this part expounds the essence and types of tax enforcement risks. The second part is the specific examination of the risk of tax enforcement. In this part, the risk in tax administration, the risk in tax collection and the risk in tax inspection are analyzed in detail and concretely. The third part is the analysis of the causes of tax enforcement risk. This part analyzes the causes of tax enforcement risk from two dimensions of law enforcement subject and law enforcement environment. The fourth part is the strategy of preventing the risk of tax enforcement. This part aims at the manifestation and cause of the tax law enforcement risk revealed above, and puts forward the strategy of preventing tax law enforcement risk with the combination of five fives, that is, to raise the awareness as the forerunner, and to strengthen the education as the foundation. Take the correct attitude habit as the key, take the perfect legal system as the safeguard, to strengthen the supervision as the focal point. The innovative intention of this paper is mainly manifested in: the author combined with his own work perception, through the case examples and theoretical thinking, divided into types, in-depth analysis of tax enforcement risks, Furthermore, the paper puts forward the action strategy of preventing the risk of tax law enforcement, which has theoretical novelty and practical application.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.22;F812.42

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