涪城区国税局税收执法风险管理

发布时间：2018-03-13 22:44

本文选题：基层国税局　切入点：税收执法　出处：《西南科技大学》2017年硕士论文　论文类型：学位论文

【摘要】：目前,我国国税税收执法工作发生的巨变、公民法律意识和维权意识的提高与国税税收法律制度体系的不健全以及国税部门管理方式的落后产生了越来越尖锐的矛盾,导致国税税收执法的风险性越来越高。本文借鉴风险管理的相关概念,结合绵阳市涪城区国税局的实际情况,针对税收执法风险的管理进行研究,查摆了基层国税部门出现税收执法风险的具体环节,深入剖析了其产生的原因,并提出了管理税收执法风险的措施体系。第一章为绪论,主要介绍了本文的研究背景和研究意义,总结了国内外税收执法风险管理相关的研究现状,并简要介绍了本文的研究方法、内容、思路和创新点;第二章介绍了税收执法风险的概念特征、管理优化和权责分配等相关理论以及风险管理的含义和原则,为后文税收执法风险的原因分析以及提出相应的管理措施打下理论基础。第三章以涪城区国税局为例介绍了基层国税部门的税收执法现状,并分析得出征收管理、政策管理及涉税事项审批等执法风险环节。第四章是本文的重点章节,着重从内部管理、外部环境两个方面深入剖析了基层国税部门产生执法风险的原因,如:国税机关行政效率低下、权责划分不明以及国税税收行政与政治未分离等,为提出符合基层国税实际的税收执法风险管理措施体系打下良好基础;第五章是本文的核心章节,从建立科学合理的征收管理机制等七个方面论述了符合基层国税实际的税收执法风险管理措施,为具有中国特色的风险管理的具体实践做出有益探索。第六章结论,在对前文研究结果进行总结的同时,指出优化内部管理体制的某些措施需要结合基层国税部门的具体情况进一步细化和明确。
[Abstract]:At present, great changes have taken place in the law enforcement of national tax revenue, and the improvement of citizens' awareness of law and the awareness of protecting their rights have created more and more sharp contradictions with the imperfection of the legal system of state tax revenue and the backwardness of the management methods of the state tax departments. This paper draws lessons from the related concept of risk management, combined with the actual situation of Fucheng Municipal Bureau of Internal Revenue of Mianyang City, and studies the risk management of tax enforcement. This paper makes a survey of the specific links of the tax enforcement risks in the grass-roots state tax departments, analyzes the causes of their emergence, and puts forward a system of measures to manage the tax enforcement risks. The first chapter is the introduction. This paper mainly introduces the research background and significance of this paper, summarizes the domestic and foreign tax enforcement risk management research status quo, and briefly introduces the research methods, content, ideas and innovative points; The second chapter introduces the concept of tax enforcement risk, management optimization and responsibility allocation and other related theories, as well as the meaning and principles of risk management. It lays a theoretical foundation for the analysis of the causes of the risk of tax enforcement and the corresponding management measures. Chapter three introduces the current situation of tax enforcement in the tax enforcement departments at the grass-roots level by taking Fucheng Municipal Bureau of Internal Revenue as an example, and analyzes the collection and management. Policy management and examination and approval of tax-related matters, and other law enforcement risk links. Chapter 4th is the key chapter of this article. It focuses on the internal management and external environment, and analyzes the causes of the law enforcement risks in the grass-roots state tax departments. For example, the administrative efficiency of the state tax organ is low, the division of power and responsibility is not clear, and the administration of the tax revenue is not separated from the politics, which lays a good foundation for putting forward the risk management system of tax law enforcement which accords with the actual situation of the basic level state tax. Chapter 5th is the core chapter of this paper, from the establishment of scientific and reasonable collection and management mechanism and other seven aspects, this paper discusses the risk management measures of tax enforcement in line with the actual situation of grass-roots state tax. To make a useful exploration for the specific practice of risk management with Chinese characteristics. The conclusion of Chapter 6th is to sum up the results of the previous research, at the same time, It is pointed out that some measures to optimize the internal management system need to be further refined and clarified in light of the specific conditions of the grass-roots state tax departments.
【学位授予单位】：西南科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22;F812.42

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