郑州市国税局小微企业税收风险防控研究

发布时间：2018-02-14 15:50

本文关键词： 小微企业税收风险风险防控　出处：《哈尔滨商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,我国小微企业迅速发展,小微企业在缓解就业压力、促进经济增长等方面发挥了重要作用,在增加我国税收收入方面起到了重大的作用。我国越来越关注税务部门小微企业税收风险防控问题,国家相关部门也相继出台了各种政策措施加强税务部门小微企业税收风险防控,提高税务部门税收征管的效率与质量。与此同时,我国专家学者也越来越多的对国税局小微企业税收风险防控问题进行研究,但是,现有的研究大多停留在表面阶段,尚未形成一套完整的体系,不能够有效的指导国税局进行小微企业税收风险防控工作。目前郑州市国税局小微企业税收风险防控工作正在稳步进行,并获得了一定的效果,但同时也存在着一些问题,这些问题严重影响了郑州市国税局税收征管工作的正常进行。在这种情况下,郑州市国税局加强对小微企业进行税收风险防控,有利于全面了解小微企业涉税信息,提高小微企业纳税人税收遵从度;也有利于有效甄别税收风险,对征管资源进行合理配置,提高税收征管效率,从而保证税收收入准确及时入库,减少税款损失。根据以上因素,本论文以郑州市国税局小微企业税收风险防控为视角,在我国已有税收风险防控研究的基础上,借助于税收风险管理理论、信息不对称理论以及税收遵从理论,通过运用文献综述法、定性分析法、实证分析法、比较分析法等方法,阐述了郑州市国税局小微企业税收风险防控工作流程初步建立、信息采集初步完成以及职责基本明确的现状,揭示了当前存在税收风险防控成本较高、税企之间协调不够顺畅、税收风险应对缺乏效率等问题,深入分析了税收风险防控问题的原因为税收风险防控机制不健全、缺乏有效的沟通协调机制、税收风险防控绩效评价体系不健全,在借鉴澳大利亚、荷兰、美国等发达国家以及沈阳市、无锡市、温州市等国内税收风险防控成功经验的基础上,得出相应的经验和启示,提出了有利于提高郑州市国税局小微企业税收风险防控水平的对策,即完善小微企业税收风险防控机制、强化税企间信息沟通机制、建立小微企业税收风险防控绩效评价体系。
[Abstract]:In recent years, China's small and micro enterprises have developed rapidly. Small and micro enterprises have played an important role in alleviating employment pressure and promoting economic growth. It has played an important role in increasing tax revenue in our country. Our country is paying more and more attention to the tax risk prevention and control of small and micro enterprises in tax departments. The relevant state departments have also introduced various policies and measures one after another to strengthen the tax risk prevention and control of small and micro enterprises in tax departments, and to improve the efficiency and quality of tax collection and management in tax departments. At the same time, Experts and scholars in our country are also more and more studying the tax risk prevention and control of small and micro enterprises in the State Revenue Bureau. However, most of the existing studies remain at a superficial stage, and a complete system has not yet been formed. Can't effectively guide the IRS to prevent and control the tax risk of small and micro enterprises. At present, the work of preventing and controlling the tax risks of small and micro enterprises of the State Taxation Bureau of Zhengzhou is proceeding steadily and has achieved certain results, but there are also some problems at the same time. These problems have seriously affected the normal work of tax collection and management of the State tax Bureau of Zhengzhou. Under such circumstances, the State Revenue Bureau of Zhengzhou has strengthened tax risk prevention and control for small and micro enterprises, which is conducive to the overall understanding of tax information of small and micro enterprises. Improving the tax compliance of taxpayers in small and micro enterprises is also conducive to the effective identification of tax risks, the rational allocation of tax collection and management resources, and the improvement of tax collection and management efficiency, so as to ensure the accurate and timely storage of tax revenue. According to the above factors, this paper takes the tax risk prevention and control of small and micro enterprises in Zhengzhou State Revenue Bureau as the perspective, based on the existing tax risk prevention and control research in China, with the help of tax risk management theory, Information asymmetry theory and tax compliance theory, through the use of literature review method, qualitative analysis method, empirical analysis method, comparative analysis method and other methods, this paper expounds the preliminary establishment of tax risk prevention and control workflow of small and micro enterprises in the State Revenue Bureau of Zhengzhou. The initial completion of information collection and the current situation of basic clear responsibilities reveal that there are such problems as high cost of tax risk prevention and control, insufficient coordination between tax enterprises, and lack of efficiency in dealing with tax risks. The causes of tax risk prevention and control are as follows: imperfect tax risk prevention and control mechanism, lack of effective communication and coordination mechanism, imperfect tax risk prevention and control performance evaluation system. On the basis of the successful experiences of the United States and other developed countries, such as Shenyang, Wuxi, Wenzhou and so on, in preventing and controlling domestic tax risks, the corresponding experiences and revelations have been obtained. The countermeasures are put forward to improve the level of tax risk prevention and control in small and micro enterprises of Zhengzhou State Revenue Bureau, that is, to perfect the tax risk prevention and control mechanism of small and micro enterprises, to strengthen the information communication mechanism between tax enterprises, and to establish a performance evaluation system for tax risk prevention and control in small and micro enterprises.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F275.4

【参考文献】