本文選題：稅收?qǐng)?zhí)法風(fēng)險(xiǎn) + 識(shí)別評(píng)估　； 參考：《廈門大學(xué)》2014年碩士論文

【摘要】：稅收是國(guó)家參與社會(huì)財(cái)富分配的最主要也是最重要的手段,是政府提供公共產(chǎn)品的財(cái)力來源,關(guān)系國(guó)家穩(wěn)定和人民幸福。改革開放以來,我國(guó)的稅收收入持續(xù)增長(zhǎng),但隨之而來的是越來越多的行政復(fù)議、行政訴訟案件。納稅人愈加要求稅收?qǐng)?zhí)法規(guī)范化。稅收?qǐng)?zhí)法風(fēng)險(xiǎn)日益增大。因此,有必要深入研究稅收?qǐng)?zhí)法風(fēng)險(xiǎn),采取正確的應(yīng)對(duì)策略,營(yíng)造良好的稅收環(huán)境。 本文以研究我國(guó)稅收?qǐng)?zhí)法風(fēng)險(xiǎn)為目的,全文共分為六章。第一章闡述了稅收?qǐng)?zhí)法風(fēng)險(xiǎn)研究背景及本文的研究方向和研究方法。第二章分析了稅收?qǐng)?zhí)法風(fēng)險(xiǎn)的基本理論。第三章分析了我國(guó)稅收?qǐng)?zhí)法風(fēng)險(xiǎn)現(xiàn)狀和風(fēng)險(xiǎn)成因。第四章闡述了國(guó)外稅收?qǐng)?zhí)法風(fēng)險(xiǎn)防范治理辦法借鑒。第五章對(duì)我國(guó)稅收?qǐng)?zhí)法風(fēng)險(xiǎn)進(jìn)行了識(shí)別與評(píng)估,主要從不同的主體承擔(dān)不同風(fēng)險(xiǎn)的角度出發(fā),將稅收?qǐng)?zhí)法風(fēng)險(xiǎn)分為國(guó)家風(fēng)險(xiǎn)、稅務(wù)機(jī)關(guān)風(fēng)險(xiǎn)、稅務(wù)人員風(fēng)險(xiǎn)、納稅人風(fēng)險(xiǎn)四大類,并在調(diào)查問卷的基礎(chǔ)上,運(yùn)用AHP層次分析法,對(duì)稅務(wù)登記、申報(bào)征收、發(fā)票管理、審批備案、稅務(wù)稽查和出口退稅等6個(gè)稅收?qǐng)?zhí)法環(huán)節(jié)的不同種類的風(fēng)險(xiǎn)大小分別進(jìn)行評(píng)估,得到國(guó)家、稅務(wù)機(jī)關(guān)、稅務(wù)人員、納稅人等不同主體所承擔(dān)的風(fēng)險(xiǎn)在各個(gè)稅收?qǐng)?zhí)法環(huán)節(jié)中的分布情況。第六章探討我國(guó)稅收?qǐng)?zhí)法風(fēng)險(xiǎn)的防范與治理策略,構(gòu)建了一個(gè)稅收?qǐng)?zhí)法風(fēng)險(xiǎn)防范與治理模型,并通過模型分析,系統(tǒng)闡述了國(guó)家監(jiān)督和納稅人監(jiān)督在稅收?qǐng)?zhí)法風(fēng)險(xiǎn)治理中的重要作用,指出必須從防范國(guó)家風(fēng)險(xiǎn)和納稅人風(fēng)險(xiǎn)的更高的視角上糾正單純由稅務(wù)機(jī)關(guān)防范治理稅收?qǐng)?zhí)法風(fēng)險(xiǎn)可能帶來的無效率。
[Abstract]:Tax is the most important and important means for the state to participate in the distribution of social wealth. It is the source of the government's financial resources to provide public goods, which has a bearing on the stability of the country and the happiness of the people. Since the reform and opening up, the tax revenue of our country continues to increase, but with it more and more administrative reconsideration and administrative litigation cases follow. Taxpayers are increasingly demanding standardization of tax enforcement. The risk of tax enforcement is increasing day by day. Therefore, it is necessary to study the risk of tax enforcement, take correct countermeasures, and create a good tax environment. This paper is to study the risk of tax enforcement in China, the full text is divided into six chapters. The first chapter describes the research background, research direction and research methods of tax enforcement risk. The second chapter analyzes the basic theory of tax enforcement risk. The third chapter analyzes the current situation and causes of tax enforcement risk in China. The fourth chapter elaborates the foreign tax law enforcement risk prevention and management methods for reference. The fifth chapter identifies and evaluates the risk of tax enforcement in China. It divides the risk of tax enforcement into national risk, tax authority risk and tax personnel risk from the perspective of different subjects bearing different risks. Four categories of taxpayer risk, and on the basis of the questionnaire, the use of AHP Analytic hierarchy process, tax registration, declaration and collection, invoice management, examination and approval of the record, The different types of risks in six tax enforcement links, such as tax inspection and export tax rebate, are evaluated separately, and the state, tax authorities, and tax personnel are obtained, The distribution of the risks borne by different subjects, such as taxpayers, in each aspect of tax enforcement. The sixth chapter discusses the prevention and governance strategy of tax law enforcement risk in China, constructs a model of tax enforcement risk prevention and governance, and through the model analysis, This paper systematically expounds the important role of state supervision and taxpayer supervision in the governance of tax enforcement risks. It is pointed out that it is necessary to correct the inefficiency brought about by the prevention and management of the risk of tax enforcement by the tax authorities only from a higher angle of view of guarding against national risks and taxpayers' risks.
【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;D922.1

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