本文選題：基層國(guó)稅局　切入點(diǎn)：稅收?qǐng)?zhí)法　出處：《西南科技大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：目前,我國(guó)國(guó)稅稅收?qǐng)?zhí)法工作發(fā)生的巨變、公民法律意識(shí)和維權(quán)意識(shí)的提高與國(guó)稅稅收法律制度體系的不健全以及國(guó)稅部門(mén)管理方式的落后產(chǎn)生了越來(lái)越尖銳的矛盾,導(dǎo)致國(guó)稅稅收?qǐng)?zhí)法的風(fēng)險(xiǎn)性越來(lái)越高。本文借鑒風(fēng)險(xiǎn)管理的相關(guān)概念,結(jié)合綿陽(yáng)市涪城區(qū)國(guó)稅局的實(shí)際情況,針對(duì)稅收?qǐng)?zhí)法風(fēng)險(xiǎn)的管理進(jìn)行研究,查擺了基層國(guó)稅部門(mén)出現(xiàn)稅收?qǐng)?zhí)法風(fēng)險(xiǎn)的具體環(huán)節(jié),深入剖析了其產(chǎn)生的原因,并提出了管理稅收?qǐng)?zhí)法風(fēng)險(xiǎn)的措施體系。第一章為緒論,主要介紹了本文的研究背景和研究意義,總結(jié)了國(guó)內(nèi)外稅收?qǐng)?zhí)法風(fēng)險(xiǎn)管理相關(guān)的研究現(xiàn)狀,并簡(jiǎn)要介紹了本文的研究方法、內(nèi)容、思路和創(chuàng)新點(diǎn);第二章介紹了稅收?qǐng)?zhí)法風(fēng)險(xiǎn)的概念特征、管理優(yōu)化和權(quán)責(zé)分配等相關(guān)理論以及風(fēng)險(xiǎn)管理的含義和原則,為后文稅收?qǐng)?zhí)法風(fēng)險(xiǎn)的原因分析以及提出相應(yīng)的管理措施打下理論基礎(chǔ)。第三章以涪城區(qū)國(guó)稅局為例介紹了基層國(guó)稅部門(mén)的稅收?qǐng)?zhí)法現(xiàn)狀,并分析得出征收管理、政策管理及涉稅事項(xiàng)審批等執(zhí)法風(fēng)險(xiǎn)環(huán)節(jié)。第四章是本文的重點(diǎn)章節(jié),著重從內(nèi)部管理、外部環(huán)境兩個(gè)方面深入剖析了基層國(guó)稅部門(mén)產(chǎn)生執(zhí)法風(fēng)險(xiǎn)的原因,如:國(guó)稅機(jī)關(guān)行政效率低下、權(quán)責(zé)劃分不明以及國(guó)稅稅收行政與政治未分離等,為提出符合基層國(guó)稅實(shí)際的稅收?qǐng)?zhí)法風(fēng)險(xiǎn)管理措施體系打下良好基礎(chǔ);第五章是本文的核心章節(jié),從建立科學(xué)合理的征收管理機(jī)制等七個(gè)方面論述了符合基層國(guó)稅實(shí)際的稅收?qǐng)?zhí)法風(fēng)險(xiǎn)管理措施,為具有中國(guó)特色的風(fēng)險(xiǎn)管理的具體實(shí)踐做出有益探索。第六章結(jié)論,在對(duì)前文研究結(jié)果進(jìn)行總結(jié)的同時(shí),指出優(yōu)化內(nèi)部管理體制的某些措施需要結(jié)合基層國(guó)稅部門(mén)的具體情況進(jìn)一步細(xì)化和明確。
[Abstract]:At present, great changes have taken place in the law enforcement of national tax revenue, and the improvement of citizens' awareness of law and the awareness of protecting their rights have created more and more sharp contradictions with the imperfection of the legal system of state tax revenue and the backwardness of the management methods of the state tax departments. This paper draws lessons from the related concept of risk management, combined with the actual situation of Fucheng Municipal Bureau of Internal Revenue of Mianyang City, and studies the risk management of tax enforcement. This paper makes a survey of the specific links of the tax enforcement risks in the grass-roots state tax departments, analyzes the causes of their emergence, and puts forward a system of measures to manage the tax enforcement risks. The first chapter is the introduction. This paper mainly introduces the research background and significance of this paper, summarizes the domestic and foreign tax enforcement risk management research status quo, and briefly introduces the research methods, content, ideas and innovative points; The second chapter introduces the concept of tax enforcement risk, management optimization and responsibility allocation and other related theories, as well as the meaning and principles of risk management. It lays a theoretical foundation for the analysis of the causes of the risk of tax enforcement and the corresponding management measures. Chapter three introduces the current situation of tax enforcement in the tax enforcement departments at the grass-roots level by taking Fucheng Municipal Bureau of Internal Revenue as an example, and analyzes the collection and management. Policy management and examination and approval of tax-related matters, and other law enforcement risk links. Chapter 4th is the key chapter of this article. It focuses on the internal management and external environment, and analyzes the causes of the law enforcement risks in the grass-roots state tax departments. For example, the administrative efficiency of the state tax organ is low, the division of power and responsibility is not clear, and the administration of the tax revenue is not separated from the politics, which lays a good foundation for putting forward the risk management system of tax law enforcement which accords with the actual situation of the basic level state tax. Chapter 5th is the core chapter of this paper, from the establishment of scientific and reasonable collection and management mechanism and other seven aspects, this paper discusses the risk management measures of tax enforcement in line with the actual situation of grass-roots state tax. To make a useful exploration for the specific practice of risk management with Chinese characteristics. The conclusion of Chapter 6th is to sum up the results of the previous research, at the same time, It is pointed out that some measures to optimize the internal management system need to be further refined and clarified in light of the specific conditions of the grass-roots state tax departments.
【學(xué)位授予單位】：西南科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：D922.22;F812.42

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