锡山区门窗幕墙行业纳税遵从风险管理研究

发布时间：2018-08-18 11:37

【摘要】：纳税遵从风险管理,就是税务机关借助风险管理的理论和方法,以有效的方式推进风险目标规划、风险识别、风险等级排序、风险应对处理、绩效评估及反馈,同时合理配置征管资源,不断提高纳税遵从度、减少税收流失的过程。从2012年8月开始,无锡市锡山区国家税务局作为江苏省国税系统的试点单位,进行税源专业化管理改革,并遵循税收风险管理的流程进行纳税遵从风险管理的尝试。试点工作以税收风险管理为导向,在机构调整、分类分级管理、规范业务流程、深化信息应用等方面,进行了积极探索,以求在新的征纳环境之下不断提高纳税遵从度。本文通过理论分析和实证分析,从基层税务机关的视角出发,研究税源专业化管理模式下的纳税遵从风险管理。通过工作中的初步实践,结合真实案例真实数据,分享本人所在部门作为试点单位的一些纳税遵从风险管理方面的做法、经验和不足,希望对其他地区税务机关的纳税遵从风险管理有所借鉴。
[Abstract]:Tax compliance with risk management means that tax authorities can effectively promote risk objective planning, risk identification, risk ranking, risk handling, performance evaluation and feedback with the help of risk management theories and methods. At the same time, reasonable allocation of collection and management resources, constantly improve the degree of tax compliance, reduce the process of tax loss. Since August, 2012, Wuxi Xishan National Taxation Bureau, as a pilot unit of Jiangsu Province State tax system, has carried out the reform of the specialized management of tax sources, and followed the process of tax risk management to try to comply with the risk management. The pilot work is guided by tax risk management, and has been actively explored in the aspects of organization adjustment, classification and grading management, standardizing business process and deepening the application of information, in order to continuously improve the degree of tax compliance under the new environment of collection and payment. Through theoretical analysis and empirical analysis, this paper studies the risk management of tax compliance under the mode of specialized management of tax sources from the perspective of grass-roots tax authorities. Through the preliminary practice in the work, combined with the real data of real cases, we share some practices, experiences and shortcomings of tax compliance risk management in our department as a pilot unit. I hope that the tax compliance risk management of other regional tax authorities can be used for reference.
【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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