本文選題：涉稅服務(wù)　切入點(diǎn)：涉稅服務(wù)風(fēng)險(xiǎn)　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文

【摘要】：自80年代兩步利改稅的實(shí)行,我國企業(yè)開始具有了獨(dú)立的經(jīng)濟(jì)地位,在稅款繳納上對(duì)稅務(wù)代理形成了需求,涉稅服務(wù)行業(yè)由此產(chǎn)生。隨著1994年《稅務(wù)代理試行辦法》的推行,我國明確了涉稅服務(wù)人員的構(gòu)成——注冊(cè)稅務(wù)師、注冊(cè)會(huì)計(jì)師、律師。1999年前后會(huì)計(jì)師和稅務(wù)師事務(wù)所的脫鉤改制標(biāo)志著涉稅服務(wù)行業(yè)的獨(dú)立,涉稅服務(wù)專業(yè)機(jī)構(gòu)開始市場(chǎng)化運(yùn)行。此后,涉稅服務(wù)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(jì)一體化的趨勢(shì)、大數(shù)據(jù)時(shí)代的到來、“簡政放權(quán)”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(wù),但涉稅服務(wù)行業(yè)自身卻仍然存在著很多問題,嚴(yán)重影響著我國稅款的繳納、征收和管理。在此基礎(chǔ)上本文對(duì)涉稅服務(wù)行業(yè)發(fā)展中的問題進(jìn)行思考,想要從風(fēng)險(xiǎn)防范的角度對(duì)涉稅服務(wù)行業(yè)的發(fā)展提出建議。本文首先對(duì)學(xué)界的涉稅服務(wù)風(fēng)險(xiǎn)理論進(jìn)行了綜述,總結(jié)了涉稅服務(wù)風(fēng)險(xiǎn)產(chǎn)生的原因,并將其劃分為涉稅服務(wù)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(wù)機(jī)構(gòu)的內(nèi)部控制因素、納稅人和稅務(wù)機(jī)關(guān)的遵從因素、法律法規(guī)因素。然后通過經(jīng)濟(jì)學(xué)中的信息不對(duì)稱理論、理性經(jīng)紀(jì)人假設(shè)、權(quán)力尋租理論分析了涉稅服務(wù)風(fēng)險(xiǎn)產(chǎn)生的原理,論證了防范涉稅服務(wù)風(fēng)險(xiǎn)的關(guān)鍵點(diǎn)在于防范各類涉稅服務(wù)風(fēng)險(xiǎn)因素的作用�；谝陨侠碚撎接�,本文進(jìn)一步分析了我國涉稅服務(wù)行業(yè)現(xiàn)狀下各類涉稅服務(wù)風(fēng)險(xiǎn)因素的表現(xiàn)形式并結(jié)合國外的優(yōu)良經(jīng)驗(yàn)對(duì)我國防范涉稅服務(wù)風(fēng)險(xiǎn)提出了建議。首先針對(duì)涉稅服務(wù)風(fēng)險(xiǎn)因素的特點(diǎn),提出了防范涉稅服務(wù)風(fēng)險(xiǎn)時(shí)應(yīng)有的理念,即以人為本的著眼點(diǎn)和與時(shí)俱進(jìn)的出發(fā)點(diǎn)。其次根據(jù)目前各類涉稅服務(wù)風(fēng)險(xiǎn)因素的現(xiàn)狀,提出了針對(duì)涉稅服務(wù)人員、涉稅專業(yè)服務(wù)機(jī)構(gòu)、納稅人、稅務(wù)機(jī)關(guān)和法律法規(guī)的不同風(fēng)險(xiǎn)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(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42

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