【作者】 李丹；

【导师】 王广斌； 李璐璐；

【作者基本信息】 山西农业大学 ， 公共管理硕士（专业学位）， 2019， 硕士

【摘要】 随着我国市场经济的不断发展,“放管服”改革的不断推进,行政审批事项的逐渐取消,伴随而来的是税收风险的发生率呈上升趋势。国家税务总局在2002年引入“风险管理”理念,首次正式提出“防范税收风险”,2012年7月全国税务系统深化税收征管改革会议中提出建立以税收风险管理为导向的现代化征收管理体系。通过近几年的发展,我国的税收风险管理理论与实践的探索还处于初级阶段。本文运用内部控制理论、纳税遵从理论、大数据理论等作为理论基础,结合高平市税务局取得的实践成果,来分析基层税务机关税收风险管理出现的一些问题,并提出改进的对策建议。通过运用文献研究、比较分析、实证分析等研究方法,发现高平市税收风险管理过程中出现以下问题:包括税收风险意识不强;风险管理流程不完善,指标体系不完善;涉税信息不能共享;风险应对能力不足等。通过借鉴借鉴了意大利、瑞典、荷兰等发达国家的管理经验,同时吸取我国先进省市河北省、青岛市的探索进程,提出了改进基层税务部门税收风险管理的对策建议,主要有加强宣传,提高税收风险管理意识;建立健全组织结构,合理配置资源;优化风险管理系统,拓宽信息来源;完善指标模型,构建全面风险管理体系;强化风险管理培训,丰富激励手段等五个方面提出了可行性的建议。本文的创新之处在国地税征管体制改革后,省市县税收风险管理部门已全部成立,笔者提出了成立后产生的新问题,并就高平市税务局的风险管理机构人员设置等方面进行了分析,结合自己从事的风险管理岗位,提出了改进的措施,优化绩效评价方法,提高风险应对部门的应对能力。更多还原

【Abstract】 With the deepening of China’s economic system reform and the continuous development of the market economy,the tax source has become more and more mobile.Meanwhile,with the continuous progress of the tax department’s reform of "regulation and service" and the gradual cancellation of administrative examination and approval items,the incidence of tax risks is on the rise.The state administration of taxation introduced the concept of "risk management" in 2002,and put forward the concept of "preventing tax risks" for the first time.In July 2012,the meeting on deepening tax collection and management reform of the national tax system proposed to establish amodern collection and management system oriented by tax risk management.However,the theory and practice of tax risk management in China is still in the primary stage.In this paper,internal control theory,tax compliance theory,big data theory and other theories are used as the theoretical basis.Combined with the practical results obtained by gaoping tax bureau,some problems in tax risk management of grassroots tax authorities are analyzed,and countermeasures and Suggestions for improvement are proposed.This paper consists of five parts: the first part mainly introduces the related concepts and theoretical basis of tax risk management,the main content of the whole process of tax risk management,including five aspects of target planning-risk identification-ranking-risk response-performance evaluation;The second part mainly introduces the practical results of tax risk management of gaoping tax bureau,including the establishment of a leading group of tax risk management,straightening out the risk management process,reducing the rate of tax loss and improving the compliance of taxpayers.The third part mainly analyzes some problems in tax risk management of gaoping tax bureau,including weak awareness of tax risk.Imperfect risk management process and imperfect index system;Tax related information cannot be Shared;Lack of risk response ability.The fourth part mainly draws lessons from the management experience of Japan,Sweden,the Netherlands and other developed countries,and introduces the exploration process of China’s advanced provinces fujian province and Qingdao city.The fifth part mainly puts forward the countermeasures and Suggestions to improve the tax risk management in gaoping city.Establish a sound organizational structure and allocate resources rationally;Optimize the risk management system and broaden the sources of information;Perfect the index model and construct the total risk management system;The feasible Suggestions are put forward from five aspects,such as strengthening risk management training and enriching incentive means.The innovation of this paper is the land tax collection and administration system reform,and tax risk management departments have been established,the author put forward after the establishment of new problems,and the risk of gaoping city revenue management personnel set are analyzed,based on their risk management job,put forward the improvement measures,optimization of the performance evaluation methods,improve the response capacity of risk response department,to further improve the existing tax risk management at the grass-roots level.更多还原