我国税收执法风险研究

发布时间：2018-07-10 11:52

本文选题：税收执法风险 + 识别评估　；参考：《厦门大学》2014年硕士论文

【摘要】：税收是国家参与社会财富分配的最主要也是最重要的手段,是政府提供公共产品的财力来源,关系国家稳定和人民幸福。改革开放以来,我国的税收收入持续增长,但随之而来的是越来越多的行政复议、行政诉讼案件。纳税人愈加要求税收执法规范化。税收执法风险日益增大。因此,有必要深入研究税收执法风险,采取正确的应对策略,营造良好的税收环境。本文以研究我国税收执法风险为目的,全文共分为六章。第一章阐述了税收执法风险研究背景及本文的研究方向和研究方法。第二章分析了税收执法风险的基本理论。第三章分析了我国税收执法风险现状和风险成因。第四章阐述了国外税收执法风险防范治理办法借鉴。第五章对我国税收执法风险进行了识别与评估,主要从不同的主体承担不同风险的角度出发,将税收执法风险分为国家风险、税务机关风险、税务人员风险、纳税人风险四大类,并在调查问卷的基础上,运用AHP层次分析法,对税务登记、申报征收、发票管理、审批备案、税务稽查和出口退税等6个税收执法环节的不同种类的风险大小分别进行评估,得到国家、税务机关、税务人员、纳税人等不同主体所承担的风险在各个税收执法环节中的分布情况。第六章探讨我国税收执法风险的防范与治理策略,构建了一个税收执法风险防范与治理模型,并通过模型分析,系统阐述了国家监督和纳税人监督在税收执法风险治理中的重要作用,指出必须从防范国家风险和纳税人风险的更高的视角上纠正单纯由税务机关防范治理税收执法风险可能带来的无效率。
[Abstract]:Tax is the most important and important means for the state to participate in the distribution of social wealth. It is the source of the government's financial resources to provide public goods, which has a bearing on the stability of the country and the happiness of the people. Since the reform and opening up, the tax revenue of our country continues to increase, but with it more and more administrative reconsideration and administrative litigation cases follow. Taxpayers are increasingly demanding standardization of tax enforcement. The risk of tax enforcement is increasing day by day. Therefore, it is necessary to study the risk of tax enforcement, take correct countermeasures, and create a good tax environment. This paper is to study the risk of tax enforcement in China, the full text is divided into six chapters. The first chapter describes the research background, research direction and research methods of tax enforcement risk. The second chapter analyzes the basic theory of tax enforcement risk. The third chapter analyzes the current situation and causes of tax enforcement risk in China. The fourth chapter elaborates the foreign tax law enforcement risk prevention and management methods for reference. The fifth chapter identifies and evaluates the risk of tax enforcement in China. It divides the risk of tax enforcement into national risk, tax authority risk and tax personnel risk from the perspective of different subjects bearing different risks. Four categories of taxpayer risk, and on the basis of the questionnaire, the use of AHP Analytic hierarchy process, tax registration, declaration and collection, invoice management, examination and approval of the record, The different types of risks in six tax enforcement links, such as tax inspection and export tax rebate, are evaluated separately, and the state, tax authorities, and tax personnel are obtained, The distribution of the risks borne by different subjects, such as taxpayers, in each aspect of tax enforcement. The sixth chapter discusses the prevention and governance strategy of tax law enforcement risk in China, constructs a model of tax enforcement risk prevention and governance, and through the model analysis, This paper systematically expounds the important role of state supervision and taxpayer supervision in the governance of tax enforcement risks. It is pointed out that it is necessary to correct the inefficiency brought about by the prevention and management of the risk of tax enforcement by the tax authorities only from a higher angle of view of guarding against national risks and taxpayers' risks.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;D922.1

【参考文献】