【摘要】：風(fēng)險(xiǎn)導(dǎo)向的稅收管理的方法是通過(guò)有限稅收征管資源的優(yōu)化配置，提升稅收征管過(guò)程的效率，最終目標(biāo)是實(shí)現(xiàn)納稅人對(duì)稅法的自覺(jué)遵從。銀行業(yè)是國(guó)民經(jīng)濟(jì)活動(dòng)的重要組成部分，，同時(shí)也是稅收風(fēng)險(xiǎn)管理的的重點(diǎn)對(duì)象。通過(guò)建立銀行業(yè)的稅收風(fēng)險(xiǎn)管理體系，有助于稅務(wù)機(jī)關(guān)實(shí)現(xiàn)專業(yè)化的稅源管理，提升征管質(zhì)效，減少稅源的流失，提升銀行業(yè)納稅人的稅法遵從意愿，具有重要的現(xiàn)實(shí)意義。 本文分析了稅收風(fēng)險(xiǎn)管理的原理、方法以及澳大利亞國(guó)稅局的相關(guān)實(shí)踐經(jīng)驗(yàn)。同時(shí)對(duì)銀行業(yè)的相關(guān)業(yè)務(wù)，稅收風(fēng)險(xiǎn)的高發(fā)業(yè)務(wù)進(jìn)行了梳理。本文設(shè)計(jì)了銀行業(yè)稅收風(fēng)險(xiǎn)管理的模型，同時(shí)給出了我國(guó)銀行業(yè)稅收風(fēng)險(xiǎn)管理的發(fā)展建議。風(fēng)險(xiǎn)導(dǎo)向的管理是我國(guó)稅收征管領(lǐng)域的一個(gè)新型理念，在稅收征管的理論界已有多年的發(fā)展研究，但在稅收征管實(shí)踐中正處于發(fā)展階段，在實(shí)踐中與發(fā)達(dá)國(guó)家存在一定的差距。本文的研究目的在于搭建聯(lián)系風(fēng)險(xiǎn)管理理論與實(shí)踐的橋梁，為稅務(wù)機(jī)關(guān)的實(shí)現(xiàn)閉環(huán)的風(fēng)險(xiǎn)導(dǎo)向管理提供借鑒。具體研究方法運(yùn)用上，一是使用文獻(xiàn)歸納總結(jié)法，對(duì)國(guó)內(nèi)外學(xué)者的研究成果進(jìn)行總結(jié)；二是采用對(duì)比分析法，吸取國(guó)外稅收風(fēng)險(xiǎn)管理的先進(jìn)經(jīng)驗(yàn)，結(jié)合我國(guó)的實(shí)際情況，因地制宜的設(shè)計(jì)了對(duì)我國(guó)稅收風(fēng)險(xiǎn)管理體系建立的具體方法。本文從目標(biāo)規(guī)劃、情報(bào)管理、風(fēng)險(xiǎn)識(shí)別、等級(jí)排序及推送、風(fēng)險(xiǎn)應(yīng)對(duì)、風(fēng)險(xiǎn)反饋和監(jiān)督評(píng)價(jià)等七個(gè)方面建立了稅收風(fēng)險(xiǎn)管理的完整體系，并設(shè)計(jì)了營(yíng)業(yè)稅和個(gè)人所得稅風(fēng)險(xiǎn)管理的識(shí)別模型和風(fēng)險(xiǎn)等級(jí)排序的方法。針對(duì)銀行業(yè)稅收征管現(xiàn)狀的不足之處，提出了建立風(fēng)險(xiǎn)導(dǎo)向型征管模式、事先裁定式的稅收爭(zhēng)議解決機(jī)制、量化式稅收風(fēng)險(xiǎn)管理過(guò)程的建議。
[Abstract]:The method of risk-based tax management is to improve the efficiency of the tax collection and management process by optimizing the allocation of limited tax collection and management resources. The ultimate goal is to realize the taxpayers' conscious compliance to the tax law. Banking is an important part of national economic activities, and also the key object of tax risk management. It is of great practical significance to establish the tax risk management system of the banking industry, which will help the tax authorities to realize the specialized management of tax sources, improve the quality of tax collection and management, reduce the loss of tax sources, and enhance the willingness of the banking taxpayers to comply with the tax laws. This paper analyzes the principle and method of tax risk management and the relevant practical experience of Australian Internal Revenue Bureau. At the same time, the banking related business, tax risk high-risk business combing. This paper designs the model of banking tax risk management, and gives some suggestions on the development of banking tax risk management in China. Risk-oriented management is a new concept in the field of tax collection and management in China. It has been developed for many years in the theoretical circle of tax collection and management, but it is in the developing stage in the practice of tax collection and management, and there is a certain gap between the practice and the developed countries. The purpose of this paper is to build a bridge between the theory and practice of risk management, and to provide a reference for the tax authorities to realize the closed-loop risk-oriented management. The specific research methods are as follows: first, using the method of literature induction and summing up the research results of domestic and foreign scholars; second, using comparative analysis method to absorb the advanced experience of foreign tax risk management and combining the actual situation of our country. According to the local conditions, the author designs the concrete method to establish the tax risk management system in our country. In this paper, a complete system of tax risk management is established from seven aspects: target planning, information management, risk identification, ranking and pushing, risk response, risk feedback and supervision and evaluation. The identification model of business tax and personal income tax risk management and the method of risk ranking are designed. In view of the deficiency of the present situation of tax collection and management in banking industry, this paper puts forward some suggestions on establishing a risk-oriented tax collection and management model, a tax dispute settlement mechanism based on advance ruling, and a quantitative tax risk management process.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;F832

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 李忠華;賈心明;;預(yù)防和化解我國(guó)稅收風(fēng)險(xiǎn)問(wèn)題探討[J];經(jīng)濟(jì)縱橫;2011年04期

2 董純博;;淺析企業(yè)稅收風(fēng)險(xiǎn)[J];科技創(chuàng)新與應(yīng)用;2013年30期

3 姚軒鴿;魏春田;;稅收風(fēng)險(xiǎn)的預(yù)警和防范[J];中國(guó)經(jīng)濟(jì)報(bào)告;2014年01期

4 劉軍生;;重大稅務(wù)案件審理中存在的風(fēng)險(xiǎn)及對(duì)策建議[J];中國(guó)投資;2013年S2期

5 孫菊琴;;淺談汽車4S店經(jīng)營(yíng)中稅收風(fēng)險(xiǎn)及防范[J];財(cái)經(jīng)界(學(xué)術(shù)版);2014年03期

6 張景華;;稅收風(fēng)險(xiǎn)識(shí)別模型的構(gòu)建[J];稅務(wù)與經(jīng)濟(jì);2014年01期

7 劉星,盧東寧;稅收風(fēng)險(xiǎn)的生成機(jī)理及防范研究[J];企業(yè)經(jīng)濟(jì);2004年10期

8 劉慧芳;;手機(jī)促銷:躲開(kāi)稅收風(fēng)險(xiǎn)[J];銷售與市場(chǎng);2005年01期

9 陳小安;儲(chǔ)沁汝;;淺議我國(guó)企業(yè)稅收風(fēng)險(xiǎn)的管理[J];商場(chǎng)現(xiàn)代化;2006年26期

10 白彥鋒;;建立防范和化解我國(guó)稅收風(fēng)險(xiǎn)的長(zhǎng)效機(jī)制[J];稅務(wù)研究;2007年05期

相關(guān)重要報(bào)紙文章 前10條

1 宋洪祥;稅收風(fēng)險(xiǎn)需在整個(gè)業(yè)務(wù)過(guò)程中規(guī)避[N];中國(guó)稅務(wù)報(bào);2006年

2 邵煉鋼邋陳海 徐云翔;評(píng)比交流推動(dòng)稅收風(fēng)險(xiǎn)管理[N];中國(guó)稅務(wù)報(bào);2007年

3 北京市東城區(qū)地稅局 秦龍生;重視稅收風(fēng)險(xiǎn)的預(yù)先評(píng)估[N];中國(guó)稅務(wù)報(bào);2007年

4 通訊員 李忠惠　鄭杰;安鄉(xiāng)征納共防稅收風(fēng)險(xiǎn)[N];常德日?qǐng)?bào);2010年

5 郭東陽(yáng) 延安市地稅直屬分局;實(shí)施稅收風(fēng)險(xiǎn)管理 降低納稅遵從風(fēng)險(xiǎn)[N];延安日?qǐng)?bào);2011年

6 沈童;淺議稅收風(fēng)險(xiǎn)管理[N];江蘇經(jīng)濟(jì)報(bào);2012年

7 肖太壽;建筑企業(yè)掛靠合同中的稅收風(fēng)險(xiǎn)及控制策略[N];財(cái)會(huì)信報(bào);2012年

8 韓良義 許德發(fā);分析平臺(tái):精確導(dǎo)航稅收風(fēng)險(xiǎn)管理[N];中國(guó)稅務(wù)報(bào);2012年

9 武麗萍;淺析如何認(rèn)清稅收風(fēng)險(xiǎn)管理的核心[N];錫林郭勒日?qǐng)?bào)(漢);2012年

10 李達(dá) 張琪 山東省地稅局;應(yīng)科學(xué)設(shè)置稅收風(fēng)險(xiǎn)的應(yīng)對(duì)流程[N];中國(guó)稅務(wù)報(bào);2012年

相關(guān)博士學(xué)位論文 前1條

1 周p

本文編號(hào)：2177519