甘肃省国家税务局税收风险管理研究
发布时间：2018-12-31 22:21
【摘要】：在税收管理领域引入风险管理理论是现代税收管理的发展趋势。国家税务总局在2011年发布的《“十二五”时期税收发展规划纲要》中明确提出：“实施税收风险管理,将风险管理贯穿于税收征管全过程。”随着经济社会的快速发展,税源环境日益复杂,纳税主体趋向多元化,纳税人自觉遵从意识不强、征纳双方信息不对称、税收征管资源配置效率不高等问题日益凸显,成为影响和制约税收征管质量持续提升的瓶颈问题。近年来,纳税遵从风险管理逐步进入税务部门的视野,成为全国各级税务机关重点关注和研究的问题。在税收风险管理的视角下,综合分析甘肃省国税系统现行征收管理体制,一方面税收流失的风险较大且缺乏科学的防范机制,另一方面征管资源不足的同时又存在配置不合理的问题,征收管理体制与新时期税收征管工作要求不契合,对全面实现提高纳税人税法遵从、保障国家税收收入的目标形成影响和制约。在这样的背景之下,适时引入税收风险管理理论,通过在全省国税系统建立健全税收风险管理体系,进一步强化税收征收管理显得尤为迫切和重要。通过主动实施税收风险管理,预测潜在的纳税人不遵从税法的风险,并通过科学配置征管资源等措施进行风险规避和防范,促进纳税人税法遵从度的提高,可以有效降低征收成本,最大限度地减少应征税收和实征税收的差距。 针对税收风险管理的特点和甘肃省国家税务局税收征管现状,本文主要从三个方面对甘肃省国税局实施税收风险管理进行了研究。第一部分对税收风险管理的相关理论进行了阐述,包括风险、风险管理理论及风险的分析方法论,税收风险管理理论,以及与税收风险管理密切相关的纳税遵从理论、税源管理理论。同时,对国内外税务部门开展税收风险管理的做法和经验进行综合研究分析,得出相关借鉴和启示。第二部分介绍了甘肃省国税系统税收征管现状,在此基础上深入分析了当前税收征管体制下存在的税收风险问题,剖析了问题存在的原因。第三部分研究了甘肃省国家税务局实施税收风险管理化解税收风险的对策。首先结合甘肃省国家税务局实际,从税收风险管理的关键环节即风险管理战略规划、风险分析识别、风险等级排序、风险应对处理、风险管理绩效评估五个方面,对实施税收风险管理的方法体系进行了阐述；其次,从建立税收风险管理战略入手,构建甘肃省国税系统税收风险管理运作机制；最后,在开展风险管理的基础上,对以风险管理为导向,实施专业化管理为基础的分类风险管理策略进行研究。
[Abstract]:It is the development trend of modern tax management to introduce the theory of risk management in the field of tax administration. In 2011, the State Administration of Taxation issued the outline of tax Development Plan for the Twelfth Five-Year Plan: "to implement tax risk management, risk management runs through the whole process of tax collection and management." With the rapid development of economy and society, the tax source environment is becoming more and more complex, the tax payer tends to be diversified, the taxpayer is not conscious of compliance, the information of both sides is asymmetric, and the efficiency of the allocation of tax collection and management resources is not high, and so on. It has become a bottleneck problem that affects and restricts the quality of tax collection and management. In recent years, tax compliance risk management has gradually entered the perspective of tax departments, and has become the focus of attention and research of tax authorities at all levels of the country. From the perspective of tax risk management, this paper comprehensively analyzes the current collection and management system of Gansu Province's state tax system. On the one hand, the risk of tax loss is high and the scientific prevention mechanism is lacking. On the other hand, there is the problem of unreasonable allocation while the resources of collection and management are not enough, and the system of collection and management does not accord with the requirements of tax collection and management in the new period, which can improve the compliance of taxpayers' tax law in an all-round way. The goal of protecting national tax revenue forms influence and restriction. Under this background, it is very urgent and important to introduce the theory of tax risk management in time, establish and perfect the tax risk management system in the whole province state tax system, and further strengthen the tax collection and management. Through the active implementation of tax risk management, the risk of potential taxpayers not complying with the tax law is predicted, and the risk avoidance and prevention are carried out through the scientific allocation of tax collection and management resources, so as to promote the improvement of the degree of compliance of taxpayers' tax laws. It can effectively reduce the cost of collection and minimize the gap between tax collection and actual collection. In view of the characteristics of tax risk management and the current situation of tax collection and management in Gansu State Taxation Bureau, this paper mainly studies the implementation of tax risk management in Gansu State Taxation Bureau from three aspects. The first part expounds the related theories of tax risk management, including risk, risk management theory and risk analysis methodology, tax risk management theory, and tax compliance theory, which is closely related to tax risk management. The theory of tax source management. At the same time, the domestic and foreign tax departments to carry out tax risk management practices and experience of comprehensive research and analysis, draw relevant reference and inspiration. The second part introduces the current situation of tax collection and management in Gansu Province, and on the basis of this, deeply analyzes the tax risk problems existing in the current tax collection and management system, and analyzes the reasons for the problems. The third part studies the countermeasures of tax risk management in Gansu State Taxation Bureau. First of all, according to the actual situation of Gansu State Taxation Bureau, the key aspects of tax risk management are risk management strategic planning, risk analysis and identification, risk rank ranking, risk handling and risk management performance evaluation. The method system of implementing tax risk management is expounded. Secondly, starting with the establishment of tax risk management strategy, the operating mechanism of tax risk management in Gansu Province is constructed. Finally, on the basis of risk management, the classified risk management strategy based on risk management and professional management is studied.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
[Abstract]:It is the development trend of modern tax management to introduce the theory of risk management in the field of tax administration. In 2011, the State Administration of Taxation issued the outline of tax Development Plan for the Twelfth Five-Year Plan: "to implement tax risk management, risk management runs through the whole process of tax collection and management." With the rapid development of economy and society, the tax source environment is becoming more and more complex, the tax payer tends to be diversified, the taxpayer is not conscious of compliance, the information of both sides is asymmetric, and the efficiency of the allocation of tax collection and management resources is not high, and so on. It has become a bottleneck problem that affects and restricts the quality of tax collection and management. In recent years, tax compliance risk management has gradually entered the perspective of tax departments, and has become the focus of attention and research of tax authorities at all levels of the country. From the perspective of tax risk management, this paper comprehensively analyzes the current collection and management system of Gansu Province's state tax system. On the one hand, the risk of tax loss is high and the scientific prevention mechanism is lacking. On the other hand, there is the problem of unreasonable allocation while the resources of collection and management are not enough, and the system of collection and management does not accord with the requirements of tax collection and management in the new period, which can improve the compliance of taxpayers' tax law in an all-round way. The goal of protecting national tax revenue forms influence and restriction. Under this background, it is very urgent and important to introduce the theory of tax risk management in time, establish and perfect the tax risk management system in the whole province state tax system, and further strengthen the tax collection and management. Through the active implementation of tax risk management, the risk of potential taxpayers not complying with the tax law is predicted, and the risk avoidance and prevention are carried out through the scientific allocation of tax collection and management resources, so as to promote the improvement of the degree of compliance of taxpayers' tax laws. It can effectively reduce the cost of collection and minimize the gap between tax collection and actual collection. In view of the characteristics of tax risk management and the current situation of tax collection and management in Gansu State Taxation Bureau, this paper mainly studies the implementation of tax risk management in Gansu State Taxation Bureau from three aspects. The first part expounds the related theories of tax risk management, including risk, risk management theory and risk analysis methodology, tax risk management theory, and tax compliance theory, which is closely related to tax risk management. The theory of tax source management. At the same time, the domestic and foreign tax departments to carry out tax risk management practices and experience of comprehensive research and analysis, draw relevant reference and inspiration. The second part introduces the current situation of tax collection and management in Gansu Province, and on the basis of this, deeply analyzes the tax risk problems existing in the current tax collection and management system, and analyzes the reasons for the problems. The third part studies the countermeasures of tax risk management in Gansu State Taxation Bureau. First of all, according to the actual situation of Gansu State Taxation Bureau, the key aspects of tax risk management are risk management strategic planning, risk analysis and identification, risk rank ranking, risk handling and risk management performance evaluation. The method system of implementing tax risk management is expounded. Secondly, starting with the establishment of tax risk management strategy, the operating mechanism of tax risk management in Gansu Province is constructed. Finally, on the basis of risk management, the classified risk management strategy based on risk management and professional management is studied.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
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