本文關(guān)鍵詞： 小微企業(yè) 稅收風(fēng)險 風(fēng)險防控　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來,我國小微企業(yè)迅速發(fā)展,小微企業(yè)在緩解就業(yè)壓力、促進(jìn)經(jīng)濟(jì)增長等方面發(fā)揮了重要作用,在增加我國稅收收入方面起到了重大的作用。我國越來越關(guān)注稅務(wù)部門小微企業(yè)稅收風(fēng)險防控問題,國家相關(guān)部門也相繼出臺了各種政策措施加強(qiáng)稅務(wù)部門小微企業(yè)稅收風(fēng)險防控,提高稅務(wù)部門稅收征管的效率與質(zhì)量。與此同時,我國專家學(xué)者也越來越多的對國稅局小微企業(yè)稅收風(fēng)險防控問題進(jìn)行研究,但是,現(xiàn)有的研究大多停留在表面階段,尚未形成一套完整的體系,不能夠有效的指導(dǎo)國稅局進(jìn)行小微企業(yè)稅收風(fēng)險防控工作。目前鄭州市國稅局小微企業(yè)稅收風(fēng)險防控工作正在穩(wěn)步進(jìn)行,并獲得了一定的效果,但同時也存在著一些問題,這些問題嚴(yán)重影響了鄭州市國稅局稅收征管工作的正常進(jìn)行。在這種情況下,鄭州市國稅局加強(qiáng)對小微企業(yè)進(jìn)行稅收風(fēng)險防控,有利于全面了解小微企業(yè)涉稅信息,提高小微企業(yè)納稅人稅收遵從度;也有利于有效甄別稅收風(fēng)險,對征管資源進(jìn)行合理配置,提高稅收征管效率,從而保證稅收收入準(zhǔn)確及時入庫,減少稅款損失。根據(jù)以上因素,本論文以鄭州市國稅局小微企業(yè)稅收風(fēng)險防控為視角,在我國已有稅收風(fēng)險防控研究的基礎(chǔ)上,借助于稅收風(fēng)險管理理論、信息不對稱理論以及稅收遵從理論,通過運用文獻(xiàn)綜述法、定性分析法、實證分析法、比較分析法等方法,闡述了鄭州市國稅局小微企業(yè)稅收風(fēng)險防控工作流程初步建立、信息采集初步完成以及職責(zé)基本明確的現(xiàn)狀,揭示了當(dāng)前存在稅收風(fēng)險防控成本較高、稅企之間協(xié)調(diào)不夠順暢、稅收風(fēng)險應(yīng)對缺乏效率等問題,深入分析了稅收風(fēng)險防控問題的原因為稅收風(fēng)險防控機(jī)制不健全、缺乏有效的溝通協(xié)調(diào)機(jī)制、稅收風(fēng)險防控績效評價體系不健全,在借鑒澳大利亞、荷蘭、美國等發(fā)達(dá)國家以及沈陽市、無錫市、溫州市等國內(nèi)稅收風(fēng)險防控成功經(jīng)驗的基礎(chǔ)上,得出相應(yīng)的經(jīng)驗和啟示,提出了有利于提高鄭州市國稅局小微企業(yè)稅收風(fēng)險防控水平的對策,即完善小微企業(yè)稅收風(fēng)險防控機(jī)制、強(qiáng)化稅企間信息溝通機(jī)制、建立小微企業(yè)稅收風(fēng)險防控績效評價體系。
[Abstract]:In recent years, China's small and micro enterprises have developed rapidly. Small and micro enterprises have played an important role in alleviating employment pressure and promoting economic growth. It has played an important role in increasing tax revenue in our country. Our country is paying more and more attention to the tax risk prevention and control of small and micro enterprises in tax departments. The relevant state departments have also introduced various policies and measures one after another to strengthen the tax risk prevention and control of small and micro enterprises in tax departments, and to improve the efficiency and quality of tax collection and management in tax departments. At the same time, Experts and scholars in our country are also more and more studying the tax risk prevention and control of small and micro enterprises in the State Revenue Bureau. However, most of the existing studies remain at a superficial stage, and a complete system has not yet been formed. Can't effectively guide the IRS to prevent and control the tax risk of small and micro enterprises. At present, the work of preventing and controlling the tax risks of small and micro enterprises of the State Taxation Bureau of Zhengzhou is proceeding steadily and has achieved certain results, but there are also some problems at the same time. These problems have seriously affected the normal work of tax collection and management of the State tax Bureau of Zhengzhou. Under such circumstances, the State Revenue Bureau of Zhengzhou has strengthened tax risk prevention and control for small and micro enterprises, which is conducive to the overall understanding of tax information of small and micro enterprises. Improving the tax compliance of taxpayers in small and micro enterprises is also conducive to the effective identification of tax risks, the rational allocation of tax collection and management resources, and the improvement of tax collection and management efficiency, so as to ensure the accurate and timely storage of tax revenue. According to the above factors, this paper takes the tax risk prevention and control of small and micro enterprises in Zhengzhou State Revenue Bureau as the perspective, based on the existing tax risk prevention and control research in China, with the help of tax risk management theory, Information asymmetry theory and tax compliance theory, through the use of literature review method, qualitative analysis method, empirical analysis method, comparative analysis method and other methods, this paper expounds the preliminary establishment of tax risk prevention and control workflow of small and micro enterprises in the State Revenue Bureau of Zhengzhou. The initial completion of information collection and the current situation of basic clear responsibilities reveal that there are such problems as high cost of tax risk prevention and control, insufficient coordination between tax enterprises, and lack of efficiency in dealing with tax risks. The causes of tax risk prevention and control are as follows: imperfect tax risk prevention and control mechanism, lack of effective communication and coordination mechanism, imperfect tax risk prevention and control performance evaluation system. On the basis of the successful experiences of the United States and other developed countries, such as Shenyang, Wuxi, Wenzhou and so on, in preventing and controlling domestic tax risks, the corresponding experiences and revelations have been obtained. The countermeasures are put forward to improve the level of tax risk prevention and control in small and micro enterprises of Zhengzhou State Revenue Bureau, that is, to perfect the tax risk prevention and control mechanism of small and micro enterprises, to strengthen the information communication mechanism between tax enterprises, and to establish a performance evaluation system for tax risk prevention and control in small and micro enterprises.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F275.4

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