本文選題：稅收執(zhí)法風險 + 風險成因�。� 參考：《湘潭大學》2016年碩士論文

【摘要】：在稅收行政執(zhí)法過程中,對稅務行政復議和行政訴訟的案件呈逐漸增多的趨勢,執(zhí)法人員經(jīng)常出現(xiàn)行政訴訟審判中敗訴而被要求執(zhí)行行政賠償,也有部分執(zhí)法人員因為執(zhí)法不到位而造成國家稅收損失,同樣要被追究相關法律責任和行政處罰,這些現(xiàn)象充分說明了稅收執(zhí)法人員對存在的執(zhí)法風險認識不到位。同時,隨著我國法制化管理程度的加強和對稅收征管的高要求,需要稅收征管人員加強稅收征管存在風險的意識,采取有效措施來防控風險的產(chǎn)生。因此,加強對稅收征管存在風險的管理,維護合理的稅收執(zhí)法權、建立內(nèi)部控制稅收征管執(zhí)法風險的控制機制、合理評價和預測潛在的執(zhí)法風險、采取有效的措施杜絕風險的發(fā)生,從而促進我國稅收執(zhí)法工作穩(wěn)定和諧的進行具有十分重要的現(xiàn)實意義。本文通過結合相關理論和實際案例的研究方式,深入探究稅務機關執(zhí)法過程中所面臨的風險及現(xiàn)狀,從五個方面歸集了其產(chǎn)生緣由。稅收要靠征管來落實,穩(wěn)定而又嚴密科學的征管機制,能夠正確貫徹落實稅收政策,而稅收征管模式的變革意味著稅務機關行為實施途徑與管理模式的改變,納稅服務工作意味著在稅務機關工作理念同工作方式上的突破,在實施的過程中,我們看到變革之后的稅收工作效率有了明顯的提高,但缺點仍舊存在。所以,稅務機關應圍繞征收、管理和稽查三個重點環(huán)節(jié)和事前、事中、事后三個重要階段,從組織建設、執(zhí)法監(jiān)督、應急處理、績效考核、責任追究等方面入手,建立健全每項工作機制,保障稅收執(zhí)法權的規(guī)范運行。論文是筆者結合多年來在征管一線工作實踐的經(jīng)驗,運用所學法律知識,結合理論學習分析,針對稅收執(zhí)法風險,提出具有操作性的規(guī)避和控制風險的意見,從而提高稅務機關對風險防控的重視,并對其工作的執(zhí)行提供有效的幫助和借鑒,可以作為廣大稅收征管執(zhí)法人員的參考。
[Abstract]:In the process of tax administration law enforcement, the cases of tax administrative reconsideration and administrative litigation are increasing gradually. Law enforcement officers often appear to be defeated in administrative proceedings and are required to carry out administrative compensation. Some law enforcement personnel also cause the state tax loss because the law enforcement is not in place, and it is also necessary to be investigated for relevant legal responsibilities and actions. Political punishment, these phenomena fully demonstrate that tax law enforcement personnel are not aware of the existence of law enforcement risks. At the same time, with the strengthening of the degree of legal management and the high demand for tax collection and management, tax collection and management personnel need to strengthen the awareness of the risk of tax collection and management and take effective measures to prevent and control the production of risks. Tax collection and management have the management of risk, maintain the reasonable tax law enforcement power, establish the control mechanism of internal control of the risk of tax collection and management, rationally evaluate and predict the potential law enforcement risk, take effective measures to eliminate the occurrence of risk, thus promote the stability and harmony of our tax law enforcement work and have very important practical significance. Through the study of relevant theories and practical cases, this paper explores the risks and status quo in the process of law enforcement in the tax authorities, and sets up its cause from five aspects. Tax should be carried out by collection and management, stable and rigorous scientific management mechanism, and the tax policy can be implemented and the tax collection and management model can be implemented. The change means the changes in the way and the management mode of the tax authorities' behavior. The tax service work means the breakthrough in the work concept and the work mode of the tax authorities. In the process of implementation, we see that the efficiency of tax work has been obviously improved after the reform, but the shortage still exists. Therefore, the tax authorities should revolve around the collection, Management and inspection of three key links and before, in the event, after the three important stages, from the organization construction, law enforcement supervision, emergency treatment, performance assessment, accountability and other aspects, establish and improve each working mechanism to ensure the standardized operation of the tax law enforcement power. In order to improve the risk prevention and control of the tax authorities and provide effective help and reference for the implementation of the tax law enforcement personnel, it can be used as a reference for the law enforcement personnel of the broad tax collection and management.

【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：D922.22;F812.42

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