G市税务局税收风险管理研究

【作者】 王博；

【导师】 刘杰；

【作者基本信息】 东北财经大学 ， 政府治理与运作（专业学位）， 2023， 硕士

【摘要】 伴随着我国经济体制改革进程的不断推进,纳税人的经营方式和经营理念逐渐多样化,纳税人的逃税避税的行为也变得更加隐蔽,这在客观上要求税务机关强化税收风险管理。税收风险管理作为一种有效阻止税款流失的手段已被发达国家研究和熟练应用,我国对于税收风险管理的研究起步较晚,税收风险管理还是一个新生事物。我国税收风险管理理论与实践探索尚处在成长阶段,有许多不够完善之处,也有许多有待完善与强化之处。特别是G市税务局等基层税务机关作为税收风险管理的重要应对部门,其大部分工作均需与纳税人直接打交道,税收风险管理工作过程中暴露出来的问题比较突出,这些亟待研究解决。优化G市税收风险管理对提高G市纳税人的税收遵从度,减少税款的流失,保障财政收入具有重大意义。本论文立足于工作实践,采用案例研究法、比较分析等主要手段,以基层税务机关的视角,将G市税务局税收风险管理工作现状进行剖析,指出了其中存在的一些问题,参考了国内外的先进税收风险管理经验,并给出了相应的对策建议。本论文共分为六章。第一章是绪论部分,简要地提出本论文拟研究问题,选题背景与意义,论述国内外税收风险管理的发展脉络,运用案例研究法,比较分析法等研究方法进行论证分析。第二章以税收风险管理基本理论为主线,对税收风险管理相关概念与内容进行阐述,运用相关理论对G市税收风险管理进行分析应用。第三章以G市税务局税收风险管理结构框架,岗位配置、操作流程以及具体案例对其税收风险管理现状与问题进行论述与分析。具体而言,重点对G市税务局税收风险管理工作中所采取的措施,成效与问题进行剖析,同时也对问题成因进行剖析,如税务干部税收风险管理意识不强,税收风险管理人才调配不到位,税收风险管理绩效考核机制不健全,税收风险管理风险数据有效性较低等,第四章总结了国内外税收风险管理先进经验与建议。本文综合美国,澳大利亚,荷兰和我国大连金州等国内外税收风险管理方面的先进经验,从中提炼出可供我们学习的共通之处,并整理出对G市税务局税收风险管理方面的启示;第五章中对G市税收风险管理所存在的问题提出建议。文章就进一步加强与深化税收风险管理意识的培养、完善机构人员配备与激励机制、加强业务培训、分级分类管理、健全考核机制等几个方面提出具体建议,以提高税收风险管理工作质效、减少税收收入减少的风险、保证国家税款按时足额入库、增强纳税人纳税遵从度。第六章是全文总结。系统梳理整篇文章,提出本文可能出现的不足之处。作者今后将继续致力于税收风险管理的研究。更多还原

【Abstract】 Along with the continuous promotion of China’s economic system reform process,taxpayers’ business methods and business philosophy have gradually diversified,and their tax evasion and avoidance behaviours have become more hidden,which objectively requires tax authorities to strengthen tax risk management.Tax risk management as a means to effectively stop tax loss has been studied and skillfully applied by developed countries,while China’s research on tax risk management started late and tax risk management is still a new thing.The theoretical and practical exploration of tax risk management in China is still in its growth stage,and there are many imperfections and many areas to be improved and strengthened.In particular,the taxation authorities at the grassroots level,such as the G City Taxation Bureau,as an important response department for tax risk management,have to deal directly with taxpayers in most of their work,and the problems exposed in the process of tax risk management work are more prominent,which need to be studied and solved urgently.Optimising tax risk management in G is of great significance in improving the tax compliance of taxpayers in G,reducing the loss of tax revenue and safeguarding fiscal revenue.Based on working practice,this thesis adopts the case study method and comparative analysis as the main means to analyse the current situation of tax risk management in the taxation bureau of city G from the perspective of grassroots taxation authorities,point out some of the problems that exist,refer to the advanced tax risk management experiences at home and abroad,and give corresponding countermeasure suggestions.This thesis is divided into six chapters.The first chapter is the introduction,which briefly presents the proposed research problem,the background and significance of the topic,the development of tax risk management at home and abroad,and the use of case studies,comparative analysis and other research methods for argumentative analysis.The second chapter focuses on the basic theory of tax risk management,explains the concepts and contents of tax risk management,and proposes the necessity of improving tax risk management.The third chapter discusses and analyses the current situation and problems of tax risk management in the taxation bureau of city G.Specifically,it focuses on the measures taken,the effectiveness and problems of tax risk management in the taxation bureau of city G.It also analyses the causes of the problems,such as the lack of awareness of tax risk management among taxation cadres,inadequate deployment of taxation The fourth chapter summarizes the advanced experience and suggestions of tax risk management at home and abroad.Chapter 4 summarises the advanced experience in tax risk management at home and abroad,such as the United States,Australia,the Netherlands and Dalian Jinzhou in China,and extracts the common features for us to learn from them.The article makes specific suggestions to further strengthen and deepen the cultivation of tax risk management awareness,improve the staffing and incentive mechanism of the institution,enhance operational training,graded and classified management,and improve the assessment mechanism,in order to improve the quality and efficiency of tax risk management work,reduce the risk of tax revenue reduction,ensure that national taxes are deposited in full and on time,and enhance taxpayers’ tax compliance.Chapter 6 is the summary of the whole article.It systematically reviews the whole article and presents possible shortcomings of the paper.The author will continue to work on the research of tax risk management in the future.更多还原