【作者】 孙逸芳；

【导师】 吕伟；

【作者基本信息】 南京大学 ， 会计硕士（专业学位）， 2019， 硕士

【摘要】 2019年以来,国家为了进一步激发市场主体活力,实施更大规模的减税,出台了小微企业普惠性税收减免政策及深化增值税改革有关政策。随着力度大、内容实、范围广的系列减税降费政策措施落地实施,社会经济积极效应正逐步体现,企业负担明显减轻,微观主体活力正激发增强。但由于自行申报更加便利,征管操作更加简化,存在一些税收遵从度较低的投机者和不法分子钻政策的空子,滥用税收优惠政策,以达到不缴或少缴税款的目的,造成税收流失风险。在当前减税降费的大背景下,做好相应的税收风险管理工作有利于提高纳税人的税收风险遵从度,减少税款的流失;有利于降低风险,提升税务机关的税收征管水平;有利于促进税收公平,激发市场活力,让政策真正发挥其应有的效用。税务机关在做好减税降费的政策落实工作,保证纳税人应享尽享减税红利,提升纳税人的获得感的同时,也要重视减税政策带来的税收风险,不断提升税收征管水平,加强税收风险的管理。因此,税收风险管理在税务工作中的地位愈发重要,如何强化减税降费税收监管,防范税收风险,成为税务机关亟待解决的新课题。做好减税降费工作中的税收风险管理研究可以为税务机关的减税降费工作提供良好的保障,让减税政策真正发挥其效用,同时避免不法分子逃税漏税。本文从税收风险管理的相关概念和基本理论入手,以本次减税降费相关政策为依据,基于2018-2019年G县税务局的税收征管数据,通过实地调研等方法,识别出在减税降费政策落实过程中出现的税收风险,概括为四大风险:一是主体风险,即纳税人通过成立多个税收主体而避免缴纳税款的风险;二是发票风险,即通过虚开未实际发生的业务从而享受优惠少缴税款的风险;三是系统风险,即利用系统的监控逻辑通过人为操作少缴税款的风险;四是运营风险,即由于风险管理模式存在滞后性及风险管理专业人才不足所造成的风险。分析出现这些风险的原因,归纳为四点:一是滥用税收优惠门槛低,税负差异增大导致诱惑加大;二是对增值税普通发票的管理力度不够,虚开普票的违法成本不够高;三是数量最多的小规模纳税人群体税收遵从度不高,征收管理难度较大;四是纳税人滥用税收优惠风险认定难,风险管理模型不完善,风险管理专业人才缺乏。最后提出完善G县税务局税收风险管理工作的建议,一是加强“一址多户”等问题的监管,增强纳税人依法办税的意识,推进社会化综合治税;二是监控开票异常情况,加强纳税服务工作的事前管理,针对不同风险等级的纳税人加强发票的分类分级管理,通过税警合作机制精准打击虚开行为;三是注重对小规模纳税人的精准辅导,完善系统功能,优化营商环境,使纳税人便于遵从,强化税源管理,完善信用体系建设,使纳税人不敢违法;四是强化滥用税收优惠政策界定,重视风险管理人才的培养,充分发挥风险管理股的作用,制定和完善减税降费风险指标,强化风险的识别和分析。更多还原

【Abstract】 Since 2019,in order to further stimulate the vitality of market entities and implement a larger scale of tax reduction,the state has issued preferential tax reduction policies for small and micro businesses and deepened relevant policies for VAT reform.With the implementation of a series of powerful,substantial and wide-ranging tax and fee reduction policies and measures,positive social and economic effects are gradually being reflected,the burden on enterprises is significantly reduced,and the vitality of micro entities is being stimulated and strengthened.However,due to the convenience of self-declaration and the simplification of collection and management,there are some speculators and criminals with low tax compliance degree who take advantage of the loopholes of the policy and abuse the preferential tax policy to achieve the purpose of not paying or paying less tax,resulting in the risk of tax loss.Under the current background of tax reduction and fee reduction,doing a good job in tax risk management is conducive to improving tax risk compliance degree of taxpayers and reducing tax loss.It is beneficial to reduce risks and improve the level of tax collection and administration of tax authorities.It is beneficial to promote tax fairness,stimulate market vitality,and let the policy play its due effect.Tax authorities should pay attention to the tax risks brought by tax reduction policies,constantly improve the level of tax collection and management,and strengthen the management of tax risks while implementing the policy of tax reduction and fee reduction to ensure that taxpayers should enjoy the full benefits of tax reduction dividends and enhance their sense of gain.Therefore,tax risk management plays an increasingly important role in tax work.How to strengthen the supervision of tax reduction and fee reduction and prevent tax risks has become a new subject that tax authorities urgently need to solve.A good study on tax risk management in the work of tax reduction and fee reduction can provide a good guarantee for tax authorities in the work of tax reduction and fee reduction,so that the tax reduction policy can truly play its role and avoid tax evasion and evasion by criminals.This article from the tax risk management related concepts and basic theory,based on the tax cut JiangFei relevant policy,based on 2018-2019 G of county revenue tax collection data,through the methods of on-the-spot investigation,identify the tax cuts JiangFei appeared in the process of policy implementation of tax risk,summarized as four big risks:one is the main risk,as the taxpayer to set up multiple taxation main body and avoid the risk of tax payment;The second is the risk of invoice,that is,the risk of enjoying preferential and paying less tax by falsely writing the business that has not actually happened.Third,the system risk,that is,the use of the system’s monitoring logic through human operation to pay less tax risk;Fourth,operation risk,that is,the risk caused by the risk management mode lag and the lack of risk management professionals.The reasons for these risks can be summarized into four aspects:first,the threshold of abuse of tax incentives is low,and the tax burden difference increases,leading to increased temptation;Second,the management of general VAT invoice is not strong enough,the illegal cost of false invoice is not high enough;Third,the largest group of small-scale taxpayers has a low degree of tax compliance and is difficult to collect and manage.Fourth,it is difficult to identify the risks of taxpayers’ abuse of tax incentives,the risk management model is not perfect,and the risk management professionals are lacking.Finally,Suggestions are put forward to improve the tax risk management of G county tax bureau.First,strengthen the supervision of "one site and multiple households" and other issues,enhance taxpayers’ awareness of handling tax according to law,and promote comprehensive socialized tax management.Second,monitor abnormal invoicing,strengthen the advance management of tax service,strengthen the classification and classification management of invoices for taxpayers with different risk levels,and crack down on false invoicing through the cooperation mechanism of tax police.Third,focus on accurate guidance for small-scale taxpayers,improve the system function,optimize the business environment,make it easier for taxpayers to follow,strengthen the management of tax sources,improve the construction of credit system,so that taxpayers dare not break the law;Fourth,strengthen the definition of abuse of preferential tax policies,pay attention to the cultivation of risk management talents,give full play to the role of risk management units,formulate and improve risk indicators for tax reduction and fee reduction,and strengthen risk identification and analysis.更多还原