【作者】 刘静；

【导师】 席锁柱；

【作者基本信息】 内蒙古农业大学 ， 公共管理硕士（专业学位）， 2023， 硕士

【摘要】 建筑业是国民经济的重要支柱。W市建筑业近些年来发展迅速,是W市新的税收增长点的行业。建筑业企业组织结构复杂,生产经营流程多,施工项目周期较长,异地施工情况多,建筑业新的政策法规层出不穷,逃税偷税手段变化多端,都给税务稽查带来了很多潜在风险。自国地税征管体制改革后,W市四个县区级稽查局合并为一个稽查局,行政级别为市一级派出机构,负责本市辖区内所有的案件检查和处理。伴随着旧有模式的打破,W市税务稽查工作改革也在稳步开展。W市稽查局分工定位、人员管理模式、执法制度等需要完善,对建筑行业的税务稽查也需要进一步调整和规范。建筑业税务稽查执法风险的研究是税务稽查局正常运转和保证建筑业有序发展的客观要求和必然趋势。研究建筑业税务稽查执法风险的降低方法,能够让稽查人员在针对建筑业行使税收执法权的过程中保护自身合法利益,有利于维护稽查队伍的人心稳定,减少稽查人员可能承受行政责任的法律追究情形,减少建筑业法律行政争讼事件的发生,提高执法力度和刚性,维护W市稽查局公信力,营造出有序的建筑业发展环境。本文以税收风险管理理论、博弈论、公权力制约理论为指导,结合笔者在税务稽查一线的工作经验,通过文献研究法、实地调研法、案例分析法展开研究,对体制改革后的建筑业稽查实务进行探索。根据多方获取的第一手实践资料,对建筑行业涉税特点进行整理,通过涉税数据的归纳,分析目前W市建筑业税务稽查执法风险管理的现状。根据对建筑企业人员的访谈和对税务人员的调查问卷,分析和梳理W市稽查局开展的建筑业税务稽查风险管理工作中存在的问题,探究成因,通过深入分析和探讨提出切实可行、行之有效的解决对策。更多还原

【Abstract】 The construction industry is an important pillar of the national economy.The construction industry in W City has developed rapidly in recent years and is a new tax growth point industry in W City.The complex organizational structure of construction enterprises,multiple production and operation processes,long construction project cycles,multiple off-site construction situations,the endless emergence of new policies and regulations in the construction industry,and the diverse means of tax evasion and evasion have all brought many potential risks to tax inspections.Since the reform of the national and local tax collection and management system,the four county and district level inspection bureaus in W City have been merged into one inspection bureau,with an administrative level of a municipal agency responsible for the inspection and handling of all cases within the jurisdiction of the city.With the breaking of the old model,the reform of tax inspection work in W City is also steadily developing.The division of labor,personnel management model,and law enforcement system of the W City Inspection Bureau need to be improved,and the tax inspection of the construction industry also needs to be further adjusted and standardized.The research on the risk of tax inspection and law enforcement in the construction industry is an objective requirement and inevitable trend for the normal operation of the tax inspection bureau and the orderly development of the construction industry.Researching ways to reduce the risk of tax inspection and law enforcement in the construction industry can enable inspectors to protect their legitimate interests during the exercise of tax law enforcement power against the construction industry,which is conducive to maintaining the stability of the audit team,reducing the legal investigation situations where inspectors may bear administrative responsibilities,reducing the occurrence of legal and administrative disputes in the construction industry,improving the strength and rigidity of law enforcement,and maintaining the credibility of the W City Inspection Bureau,Create an orderly development environment for the construction industry.This article is guided by tax risk management theory,game theory,and public power restriction theory,combined with the author’s work experience in the front line of tax inspection,and conducted research through literature research,field research,and case analysis methods to explore the construction industry inspection practice after the system reform.Based on the first-hand practical information obtained from various sources,this thesis sorts out the tax related characteristics of the construction industry,and analyzes the current situation of tax inspection and law enforcement risk management in the construction industry in W City through the induction of tax related data.Based on interviews with construction enterprise personnel and questionnaires with tax officials,this thesis analyzes and sorts out the problems in the risk management work of construction industry tax inspection conducted by the W City Inspection Bureau,explores the causes,and proposes practical and effective solutions through in-depth analysis and discussion.更多还原