發(fā)布時(shí)間：2018-05-24 15:05

  本文選題：稅收?qǐng)?zhí)法 + 風(fēng)險(xiǎn)管理　； 參考：《華中科技大學(xué)》2015年碩士論文

【摘要】：改革開放以來,我國(guó)經(jīng)濟(jì)迅猛發(fā)展,全國(guó)稅收收入翻倍增長(zhǎng),隨著近年來我國(guó)加強(qiáng)依法治國(guó)、依法治稅,不斷推進(jìn)稅收法制化進(jìn)程,稅收法律框架體系日益完善,納稅人依法納稅、自我維權(quán)的意識(shí)不斷提高。日益嚴(yán)格的法制環(huán)境對(duì)稅收?qǐng)?zhí)法人員提出了新的挑戰(zhàn),既要保證稅收收入的平穩(wěn)增長(zhǎng),又要降低執(zhí)法風(fēng)險(xiǎn),降低行政訴訟敗訴率,確保稅收?qǐng)?zhí)法行為的安全和稅務(wù)人員的安全,這是目前稅務(wù)部門面臨的一個(gè)嚴(yán)峻考驗(yàn),也是東莞市國(guó)稅局亟待解決的重要課題。本文試圖將企業(yè)的風(fēng)險(xiǎn)管理理論知識(shí)融入稅收征管執(zhí)法工作當(dāng)中,以理論指導(dǎo)實(shí)踐,通過對(duì)稅收?qǐng)?zhí)法風(fēng)險(xiǎn)概念的界定,分析當(dāng)前東莞市國(guó)稅稅收?qǐng)?zhí)法風(fēng)險(xiǎn)管理的現(xiàn)狀和表現(xiàn)形式,剖析其產(chǎn)生的深層原因,總結(jié)稅收?qǐng)?zhí)法風(fēng)險(xiǎn)發(fā)生的規(guī)律,提出稅收?qǐng)?zhí)法風(fēng)險(xiǎn)的防范和應(yīng)對(duì)措施,完善監(jiān)督制約機(jī)制,構(gòu)建適合東莞市國(guó)稅局的稅收?qǐng)?zhí)法風(fēng)險(xiǎn)管理的方法體系,達(dá)到防范和降低執(zhí)法風(fēng)險(xiǎn)的目的。本文分為六章,第一章緒論,提出東莞市國(guó)稅部門面臨執(zhí)法風(fēng)險(xiǎn)管理的問題,介紹國(guó)內(nèi)外對(duì)風(fēng)險(xiǎn)研究的理論知識(shí)及本文所采用的研究方法;第二章稅收?qǐng)?zhí)法風(fēng)險(xiǎn)概念的界定,風(fēng)險(xiǎn)的分類及風(fēng)險(xiǎn)造成的后果;第三章指出東莞市國(guó)稅局稅收?qǐng)?zhí)法風(fēng)險(xiǎn)管理的現(xiàn)狀,分析實(shí)際工作中遇到的執(zhí)法風(fēng)險(xiǎn)案例,查找執(zhí)法風(fēng)險(xiǎn)管理的原因;第四章借助COSO理論框架從目標(biāo)設(shè)定、風(fēng)險(xiǎn)識(shí)別、風(fēng)險(xiǎn)評(píng)估、風(fēng)險(xiǎn)控制四個(gè)方面分析東莞國(guó)稅局面臨的執(zhí)法風(fēng)險(xiǎn)管理問題;第五章初步搭建適合東莞國(guó)稅系統(tǒng)的防范執(zhí)法風(fēng)險(xiǎn)管理體系;最后是結(jié)論。
[Abstract]:Since the reform and opening up, the economy of our country has developed rapidly and the national tax revenue has doubled. With the strengthening of administering the country according to law, administering taxes according to law, and continuously promoting the process of legalization of taxation, the tax legal framework system has become more and more perfect in recent years. Taxpayers pay taxes in accordance with the law, and their awareness of self-safeguarding is constantly improving. The increasingly strict legal environment has posed new challenges to tax enforcement personnel. It is necessary to ensure the steady growth of tax revenue, reduce the risk of law enforcement, reduce the rate of administrative litigation defeat, and ensure the safety of tax enforcement and tax personnel. This is a severe test that the tax department faces at present, and also an important subject to be solved urgently by Dongguan Internal Revenue Bureau. This paper attempts to integrate the theoretical knowledge of enterprise risk management into the work of tax collection and enforcement, guide the practice with theory, and define the concept of risk of tax enforcement through the definition of the concept of risk of tax enforcement. This paper analyzes on the present situation and manifestation of the risk management of tax enforcement in Dongguan City, analyzes on the deep causes of its occurrence, summarizes the law of the occurrence of the risk of tax enforcement, puts forward the prevention and countermeasures of the risk of tax enforcement, and consummates the supervision and restriction mechanism. In order to prevent and reduce the risk of law enforcement, a method system of tax enforcement risk management suitable for Dongguan State tax Bureau is constructed. This paper is divided into six chapters, the first chapter is introduction, put forward the problem that Dongguan tax department faces law enforcement risk management, introduce the theoretical knowledge of risk research at home and abroad and the research methods adopted in this paper, the second chapter defines the concept of tax enforcement risk. The third chapter points out the current situation of tax enforcement risk management in Dongguan State Taxation Bureau, analyzes the law enforcement risk cases encountered in the actual work, and finds out the reasons for the law enforcement risk management. The fourth chapter analyzes the law enforcement risk management problems faced by Dongguan Internal Revenue Bureau from four aspects: target setting, risk identification, risk assessment and risk control with the help of COSO theory framework. Chapter five sets up the risk management system of law enforcement in Dongguan.
【學(xué)位授予單位】：華中科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：D922.22;F812.42

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