發(fā)布時間：2018-04-09 16:13

  本文選題：涉稅服務　切入點：涉稅服務風險　出處：《首都經(jīng)濟貿(mào)易大學》2017年碩士論文

【摘要】：自80年代兩步利改稅的實行,我國企業(yè)開始具有了獨立的經(jīng)濟地位,在稅款繳納上對稅務代理形成了需求,涉稅服務行業(yè)由此產(chǎn)生。隨著1994年《稅務代理試行辦法》的推行,我國明確了涉稅服務人員的構成——注冊稅務師、注冊會計師、律師。1999年前后會計師和稅務師事務所的脫鉤改制標志著涉稅服務行業(yè)的獨立,涉稅服務專業(yè)機構開始市場化運行。此后,涉稅服務行業(yè)在多條法律法規(guī)下開始了規(guī)范發(fā)展的道路。目前,全球經(jīng)濟一體化的趨勢、大數(shù)據(jù)時代的到來、“簡政放權”的提出以及新一輪的稅制改革都離不開專業(yè)化的涉稅服務,但涉稅服務行業(yè)自身卻仍然存在著很多問題,嚴重影響著我國稅款的繳納、征收和管理。在此基礎上本文對涉稅服務行業(yè)發(fā)展中的問題進行思考,想要從風險防范的角度對涉稅服務行業(yè)的發(fā)展提出建議。本文首先對學界的涉稅服務風險理論進行了綜述,總結了涉稅服務風險產(chǎn)生的原因,并將其劃分為涉稅服務人員的專業(yè)能力因素和職業(yè)道德因素、涉稅專業(yè)服務機構的內(nèi)部控制因素、納稅人和稅務機關的遵從因素、法律法規(guī)因素。然后通過經(jīng)濟學中的信息不對稱理論、理性經(jīng)紀人假設、權力尋租理論分析了涉稅服務風險產(chǎn)生的原理,論證了防范涉稅服務風險的關鍵點在于防范各類涉稅服務風險因素的作用�；谝陨侠碚撎接�,本文進一步分析了我國涉稅服務行業(yè)現(xiàn)狀下各類涉稅服務風險因素的表現(xiàn)形式并結合國外的優(yōu)良經(jīng)驗對我國防范涉稅服務風險提出了建議。首先針對涉稅服務風險因素的特點,提出了防范涉稅服務風險時應有的理念,即以人為本的著眼點和與時俱進的出發(fā)點。其次根據(jù)目前各類涉稅服務風險因素的現(xiàn)狀,提出了針對涉稅服務人員、涉稅專業(yè)服務機構、納稅人、稅務機關和法律法規(guī)的不同風險防范措施。
[Abstract]:Since the implementation of the two-step tax reform in the 1980s, Chinese enterprises began to have an independent economic status, the tax payment of tax agents formed a demand, tax-related services industry emerged.With the implementation of the "tax Agency trial measures" in 1994, China has made clear the composition of the tax-related service personnel-the certified tax administrator, the certified public accountant,Lawyer. The decoupling of accountants and tax clerical firms around 1999 marks the independence of the tax-related service industry and the market-oriented operation of tax-related service professional organizations.Since then, the tax-related service industry in a number of laws and regulations began to standardize the development of the road.At present, the trend of global economic integration, the arrival of big data's era, the proposal of "simplified administration and devolution of power" and the new round of tax reform cannot do without specialized tax-related services. However, there are still many problems in the tax-related service industry itself.It seriously affects the payment, collection and management of tax in our country.On this basis, this paper thinks about the problems in the development of tax-related service industry, and puts forward some suggestions on the development of tax-related service industry from the point of view of risk prevention.Firstly, this paper summarizes the theory of tax-related service risk in academic circles, summarizes the causes of tax-related service risk, and divides it into professional ability factors and professional ethics factors of tax-related service personnel.Internal control factors of tax-related professional service institutions, compliance factors of taxpayers and tax authorities, and laws and regulations.Then, through the theory of asymmetric information in economics, the hypothesis of rational broker and the theory of rent-seeking power, the paper analyzes the principle of the risk of tax-related service.The key point of preventing the risk of tax-related service is the function of preventing all kinds of risk factors of tax-related service.Based on the above theoretical discussion, this paper further analyzes the manifestation of various risk factors of tax-related service under the present situation of tax-related service industry in China, and puts forward some suggestions on preventing the risk of tax-related service in China in combination with the good experience of foreign countries.Firstly, according to the characteristics of the risk factors of tax-related service, the paper puts forward the concept of preventing the risk of tax-related service, that is, the starting point of people-oriented and the starting point of keeping pace with the times.Secondly, according to the current situation of various kinds of tax-related service risk factors, this paper puts forward different risk prevention measures for tax-related service personnel, tax-related professional service organizations, taxpayers, tax authorities and laws and regulations.
【學位授予單位】：首都經(jīng)濟貿(mào)易大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42

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本文編號：1727174