【摘要】：當前,中國特色的社會主義經(jīng)濟建設不斷發(fā)展,市場經(jīng)濟運行體制逐步完善,但是依法治稅的環(huán)境,在市場經(jīng)濟完善的過程中,仍然不太理想,我國稅務機關的執(zhí)法權尚未完全關進制度的籠子,并未建立起成熟穩(wěn)定的稅收執(zhí)法風險管理體系,稅收執(zhí)法風險日益凸顯。隨著我國財稅體制改革進入攻堅的特殊時期,稅務部門的執(zhí)法行為,越來越受到廣大納稅人、新聞媒體和社會各界的監(jiān)督,稅務部門和稅務人員要嚴格依法治稅。稅收執(zhí)法部門和稅收執(zhí)法人員要保持清醒的頭腦,充分認識嚴格執(zhí)法、公正執(zhí)法、文明執(zhí)法的現(xiàn)實意義,切實理解嚴格執(zhí)法、公正執(zhí)法、文明執(zhí)法、規(guī)范執(zhí)法的真實概念,把依法治稅落實到稅收工作的點滴中去,落實到稅收征管工作的所有流程中去,真正做到為國聚財?shù)耐瑫r,為納稅人服務,進一步提高納稅遵從度。因此,開展稅收執(zhí)法風險管理探索與實踐意義重大。從宏觀上,稅收執(zhí)法風險管理目的為治本,以完善稅收執(zhí)法風險管理制度和規(guī)范化管理,有利于進一步依法治稅,提升稅收征管質量,更好地體現(xiàn)稅收為國聚財、為民收稅的宗旨。從實踐看,開展稅收執(zhí)法風險管理研究,有利于稅務部門和納稅人之間的征納關系健康和諧發(fā)展,有利于保障納稅人的根本利益,有利于推進稅務干部隊伍的整體素質、專業(yè)技能和勤政廉政建設,提升納稅人和稅務部門的安全幸福指數(shù)。本文將我國開展稅收執(zhí)法風險管理的歷程歸納為三個階段,即:理念形成階段(2003-2012年),機制建設階段(2013-2015),常態(tài)運行階段(2016年起)。本文闡述了江西省地稅局關于稅收執(zhí)法風險管理的主要做法及不足之處,提出了提升江西稅收執(zhí)法風險管理水平的政策建議:正確處理稅收執(zhí)法風險管理中的兩個關系,完善稅收執(zhí)法風險管理機制,加強行政規(guī)范性文件管理,探索建立分類管理體系,推進建立大數(shù)據(jù)平臺建設,加強管理干部隊伍建設。
[Abstract]:At present, the socialist economic construction with Chinese characteristics is constantly developing and the operating system of the market economy is gradually improving, but the environment of administering taxes according to law is still not very ideal in the process of perfecting the market economy. The law enforcement power of tax authorities in our country has not been completely confined to the cage of the system, and a mature and stable tax enforcement risk management system has not been established, and the risk of tax enforcement has become increasingly prominent. With the reform of fiscal and taxation system in our country entering a special period, the law enforcement actions of tax departments are more and more supervised by taxpayers, news media and all walks of life, and tax departments and tax personnel must strictly administer taxes according to law. Tax law enforcement departments and tax law enforcement personnel should keep a clear mind, fully understand the practical significance of strict law enforcement, fair law enforcement, and civilized law enforcement, and earnestly understand the true concept of strict law enforcement, fair law enforcement, civilized law enforcement, and standardization of law enforcement. We should implement tax administration according to law into the tax collection and management work and in all the processes of tax collection and management, so as to truly collect wealth for the country, serve taxpayers, and further improve the degree of tax compliance. Therefore, it is of great significance to explore and practice the risk management of tax enforcement. From the macroscopic point of view, the aim of risk management of tax enforcement is to solve the problem at the root, to perfect the risk management system of tax enforcement and to standardize the management, which is conducive to further administering taxes according to law, improving the quality of tax collection and management, and better reflecting tax collection for the country. The purpose of collecting taxes for the people. From the practical point of view, carrying out research on the risk management of tax enforcement is conducive to the healthy and harmonious development of the relationship between the tax authorities and taxpayers, to the protection of the fundamental interests of taxpayers, and to the promotion of the overall quality of the contingent of tax cadres. Professional skills and hard-working and clean government to improve the taxpayer and tax departments of the safety and happiness index. The course of risk management of tax enforcement in China is divided into three stages: the stage of concept formation (2003-2012), the stage of mechanism construction (2013-2015) and the stage of normal operation (2016). This paper expounds the main methods and shortcomings of Jiangxi Local Taxation Bureau on risk management of tax enforcement, and puts forward some policy suggestions for improving the level of risk management of tax enforcement in Jiangxi Province: correctly dealing with the two relations in the risk management of tax enforcement. We should improve the risk management mechanism of tax enforcement, strengthen the management of administrative normative documents, explore the establishment of a classified management system, promote the construction of big data's platform, and strengthen the construction of the contingent of management cadres.
【學位授予單位】：江西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：D922.22

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