【作者】 杨扬；

【导师】 李彦娅；

【作者基本信息】 南昌大学 ， 公共管理（专业学位）， 2020， 硕士

【摘要】 目前,税务部门正处在税收征管改革的深入时期,国地税合并为真正解决税收征管的问题提供了历史契机。为深入贯彻落实国务院深化体制改革,响应国家税务总局税收现代化战略部署,江苏省税务局全面推进税收风险管理改革,致力于创新税源管理模式,同时依托信息化手段明确管理对象,落实新型管理理念,以此有效规避税务风险。从实际情况来看,在国地税合并背景下,江苏省税收风险管理改革工作取得了良好的效果,不仅提高了税收的效率,而且也提升了纳税人的税收遵从度。但是,在看到税收风险管理改革带来的利好成效时,也必须要注意其在实施过程中所暴露的不足。本次课题以国地税合并作为研究背景,通过调查分析,运用税收风险管理的相关概念和理论,全面概述江苏省税务机关风险管理现状。同时,从税收收入、税收执法、税务廉政等三个角度、八个具体问题逐一地剖析了合并后反映出的种种问题。最后结合工作经验和实际情况,对前期提出的问题一一给出针对性的八项解决对策,以期为江苏省税务机关进一步深化税收风险管理改革,有效规避税收风险,提高税收效率等提供科学参考。更多还原

【Abstract】 In the current era,the national tax sector is facing comprehensive reforms.The subsequent merger of the national land tax provided an opportunity to really solve the related problems.In order to further advance the country’s reform policy and respond to China’s strategic deployment in related aspects,the tax department within Jiangsu Province has comprehensively promoted the reform of tax risk management and is committed to innovating different tax source management models while relying on information technology Clarify management targets and implement new management concepts to effectively avoid tax risks.Judging from the actual situation,in the context of the consolidation of national and local taxes,the reform of tax risk management in Jiangsu Province has achieved good results,not only improving the efficiency of taxation,but also improving the tax compliance of taxpayers.However,when seeing the beneficial effects of tax risk management reform,we must also pay attention to the shortcomings exposed during the implementation process.This project takes the consolidation of national and local taxes as the research background.Based on the definition of tax risk management concepts,through survey and analysis,it comprehensively summarizes the current status of risk management of tax authorities in Jiangsu Province.Integrity and other seven perspectives have analyzed each of the issues currently reflected,and combined with the actual experience and situation,put forward targeted eight solutions,with a view to further deepening tax risk management reform for Jiangsu tax authorities,effectively avoid tax-related risks,and improve related efficiency Provide scientific reference.更多还原