税收执法内部控制研究

【作者】 王建；

【导师】 唐国琼；

【作者基本信息】 西南财经大学 ， 会计学， 2011， 硕士

【摘要】 民为邦本,税乃国本。税收是国家财政收入的主要来源,是国家参与国民收入分配最主要、最规范的形式,是促进经济发展、调节分配关系的重要工具。税收与社会大众息息相关。一方面,公民都负有纳税的义务。美国著名文学家、政治家弗兰克林曾说过,“人的一生有两件事是不可避免的,一是死亡,一是纳税”。《中华人民共和国宪法》第五十六条规定：“中华人民共和国公民有依照法律纳税的义务。另一方面,通过税收筹集资金,国家才能提供市场机制不能有效提供的公共产品与公共服务。这样公民才能享受社会发展和经济进步的成果。据统计,2009年全国完成税收收入(不包括关税、船舶吨税、耕地占用税和契税)63104亿元,比上年增加5241亿元,增长9.1%。这些税收收入的取得,无疑为保障民生、发展民生提供了强大的资金支持。税收“取之于民,用之于民”,既要求广大纳税人依法纳税,按照法律行政法规的规定及时足额的履行纳税义务；也要求税务机关依法治税,严格执法,规范执法,依法实施税收执法行为。而推进依法治税,关键在于加强对税收执法行为的监督制约。党的十七大报告指出,完善制约和监督机制,要坚持用制度管权、管事、管人,建立健全决策权、执行权、监督权既相互制约又相互协调的权力结构和运行机制。中央在《深化行政管理体制改革的意见》中强调,必须严格依法行政,坚持用制度管权、管事、管人,健全监督机制,强化责任追究,切实做到有权必有责、用权受监督、违法要追究。近年来,税务机关紧密结合税收征管改革、税制改革和机构改革,大力加强了税收执法监督。深入推行税收执法责任制,逐步建立起了结构合理、配置科学、程序严密,制约有效的权力运行机制,使权力的运行始终处于公开、透明可控的良性循环中。2008年,国家税务总局局长肖捷首次提出要建立和完善税务系统内部控制机制。2009年,国家税务总局通过机构改革将原来分散在法规、财务、人事、巡视、纪检监察等部门的监督力量整合起来,统一到一个部门,解决了职责交叉、专业化程度低、效率不高的问题。但是,我们也应该清醒的看到,税务机关处于税收执法前沿,直接参与国民收入再分配,是矛盾的焦点和关注的热点,时刻面临着偷税与反偷税、腐蚀与反腐蚀的严峻考验,税收执法风险高。近年来一些地方税收执法不够严格,以权代法、随意执法等现象时有发生,特别是不严格履行执法程序的现象比较普遍；一些违法或者不当的税收执法行为得不到及时、有效地制止或者纠正；一些税务人员的税收执法风险意识、责任观念淡薄。上述这些问题,都充分暴露出我国税收执法的监督制约机制还不够健全,税收执法监督手段仍有待完善,在一些重点部位和关键环节还存在着制度不健全、管理不严格、监督不到位的问题。它山之石,可以攻玉。内部控制是现代新兴的管理理论,注重对过程的控制和风险的防范,广泛应用于企业管理特别是金融、保险等行业。在税收执法中引入内部控制理念,其用意在于借鉴内部控制的先进理念、方法和手段,进一步规范税收执法行为。自2008年国家税务总局局长肖捷首次提出要建立和完善税务系统内部控制机制以来,税务系统逐步探索、建立和强化内部控制机制,确保了税收工作信息真实反映、税收政策法规正确执行、税收工作效率有力提高、税务管理风险不断降低。然而由于系统研究和实践时间较短,税务机关内部控制机制构筑和作用过程中也暴露出一系列问题。本文针对税收执法内部控制问题的成因,提出了完善内部控制的对策,以供大家商榷。本文在结构层次方面首先建立起理论分析框架,评价内部控制理论的发展概况,界定税收执法内部控制的概念、内涵和特征,厘清税收执法内部控制的理论和法律依据。然后根据框架的结构研究税收执法内部控制的构建和完善,具体的思路是,借鉴外国和中国企业内部控制的有益经验,吸收外国税收执法内部控制的经验做法,总结我国税收执法内部控制实践中发现的问题和不足,结合当前税收征管实际,提出我国税收执法内部控制设计重点内容,引入内部控制“软控制”理论和风险导向型内部控制理论,提出完善税收执法内部控制的方法,重点是加强税收执法风险管理和税务文化建设两个薄弱环节。本文主要内容共分为五大部份：第一部份指出了本文的研究背景和研究意义,指明了研究思路和研究方法。本文的研究思路是在结合内部控制相关理论的基础上,首先建立起一个理论分析框架,评价内部控制理论的发展概况,界定税收执法内部控制的概念、内涵和特征,厘清税收执法内部控制的理论和法律依据；然后根据分析框架的结构研究税收执法内部控制的构建和完善。具体的思路是,首先回顾我国税收执法内部控制的实践取得的成绩和存在的问题,然后提出完善税收执法内部控制的方法。第二部份在总结概括搜集和查阅的相关文献资料的基础上,对税收执法内部控制已有国内和国外研究和实践成果进行综合性介绍,厘清本课题已有的研究基础及尚存的研究空间,提出本文研究的价值所在。本部分内容介绍了国外税收执法内部控制的理论基础,即权力制约理论、法治国家理论和税收国家论；总结了国外税收执法内部控制的实践情况,主要介绍了加拿大、法国和意大利的情况；评价了我国税收执法内部控制的理论研究和实践情况。第三部份开始税收执法内部控制的理论研究,总结了内部控制理论的发展概况,界定了税收执法内部控制的概念和内涵,分析了税收执法内部控制的理论依据和法律依据。本部分内容指出内部控制理论历经内部牵引阶段、内部控制制度阶段、内部控制结构阶段、内部控制整合框架阶段和风险管理整合框架五个阶段；强调税收执法内部控制具有职权性、内部性、全面性、强制性四大特征；并从政治学、经济学和法律层面分析了收执法内部控制的依据。第四部分总结了税务系统税收执法内部控制机制建设及执行情况,既指出了税收执法内部控制建设取得的有益经验,也客观评价了现行税收执法内部控制存在的主要问题,主要包括以下六个方面：一是税收执法内部控制职能定位不准确,二是税收管理制度不完善；三是税收执法内部控制机制自身建设不完善；四是内部控制文化建设有待加强；五是信息化支撑手段存在缺陷；六是部分税务人员素质有待提高。第五部分紧密结合我国税收执法内部控制建设情况,提出了完善税收执法内部控制工作的思考,这是全文的重点。该部分内容首先阐释了税收执法内部控制构筑原则,然后确定了税收执法内部控制设计重点内容,包括组织体系建设、风险管理、文化建设、制度建设、监督检查、提高税务人员素质、强化外部监督等七项具体举措。同时为增强本文对税收执法内部控制的指导意义和现实意义,针对现行税收执法内部控制理论研究和实证研究较为薄弱的两个环节一执法风险管理和税务文化建设,进行了重点研究和探讨。其中,在讨论如何严格税收执法风险管理时,阐诉了税收执法风险的概念、分类和成因,分析了税收执法风险管理过程中风险识别、风险评估、风险对策和风险监察四个环节,提出了建立税收执法风险管理机制的建议。在讨论如何加强税务文化建设时,阐诉了税务文化的内涵与特征,分析了税务文化与内部控制的关系,提出了税务文化建设和管理的意义作用和主要内容。更多还原

【Abstract】 People are the most important of a nation, and tax is the foundation of a country. Taxtion is the main sources of the financial income of a country, the main and most normative format for a country to participate in the distribution of the national income, and an important instrument to promote the economic development and adjust the distribution relationship. Taxation has a close relationship to the society and commonage. On the one hand, all citizens have the obligation to pay tax. On the other hand, only by collecting funds through taxation, a country can provide public products and services which the market system cannot efficiently provide.Taxation "comes from people and is being used by people", it requires taxpayers to pay tax according to the law, and also requires the taxation department to manage the taxation according to the law, execute the law strictly and normatively, and strictly obey the provisions of the law. In recent years, the taxation department closely follow the reforms of taxation execution, taxation system and taxation departments, powerfully enforces the supervision on taxation execution, and deeply push the responsibility system of taxation execution, and gradually establish a system of power operation, of which the structure is reasonable, the scheme is scientific, the procedure is strict, the restriction is effective, which enables the power operation to be in a public, transparent and controllable benign cycle. In recent years in some places the taxation execution is not strict enough, and such phenomena that to replace the law with power and execute the law freely happens from time to time. But we shall also see with a clear mind that some taxation officers do not have a sensible mind on the execution risk and responsibility. The above mentioned problems fully expose that the supervision and restriction system of our taxation execution are not healthy enough, the supervision method of taxation execution still need to be perfected, and that in some important and crucial parts the problems that the system is not healthy, the management is not strict and the supervision is not strict do exist.Stones form other hills may serve to polish the jade of this one. The internal control is a modern and new management theory, which emphasizes the control of the procedure and the precaution of risk. It is widely applied in the management of enterprises especially in financial and insurance industries, such etc. The purpose of introducing the idea of internal control in the taxation execution is to borrow the advance idea, method and instrument of internal control to further standardize taxation execution behavior. Our taxation departments has gradually explored, established and enforced the internal control system since Mr. Xiao Jie, the Director General of the National Taxation Bureau, firstly required to establish and perfect the internal control system of taxation department in 2008. However, a series of problems has been exposed in the process of establishing an internal control system in the taxation departments, due to that the systematical research and practice time is not long enough. The author would like to put forward some countermeasures about perfecting the internal control for your reference and discussion, aiming at the causation of the problems of internal control of taxation execution.This essay firstly would like to establish a theory analyzing framework, evaluate the development survey of the internal control theory, define the concept, meaning and characteristics of the internal control of taxation execution, clarify the theory and legal foundation of the internal control of taxation execution, and then research the establishment and perfection of the internal control of taxation execution according to the framework. There are five main parts of this essay:The first part would like to point out the research background and meaning of this essay, and to point out the thoughts and methods of the research.The second part is to systematically introduce the relevant search outcome both at home and abroad, based on the generalizing, colleting, and referring to the relevant research materials, to clarify the research basis that we already have and the future search spaces that still exist, and to put forward the value of the research of this essay.The third part is to start the theory research on the internal control of taxation execution, summarize the development survey of the theory of internal control, clarify the concept and meaning of the internal control of taxation execution, and analyze the theory and legal basis for the internal control of taxation execution.The forth part is to summarize the system establishment and execution situation of the internal control of taxation execution, to point out the beneficial experience, and also to objectively evaluate the current main problems, which shall include the following six aspects:the first is that the function orientation of the internal control of taxation execution is inaccurate; the second is that the management system of taxation is not perfect; the third is that the self-construction of the internal control system is not developed; the forth is that the cultural construction of the internal control still need to be reinforced; the fifth is that the information technology supports are limited; and the sixth is that the quality of taxation officers needs to be developed.The fifth part closely combines the construction situation of our country’s internal control of taxation execution, puts forward the thoughts on the perfecting of the internal control of taxation execution, which is the keystone of the whole essay. This part firstly explained the principles of the construction of the internal control of taxation execution, then confirms the main points of the design of internal control of taxation execution, including the constructions of organizing system, risk, culture, system, supervision, people’s quality, external supervision, etc.更多还原