發(fā)布時(shí)間：2018-06-05 03:02

  本文選題：風(fēng)險(xiǎn)管理 + 稅收風(fēng)險(xiǎn)管理��； 參考：《云南財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：近年來(lái),隨著經(jīng)濟(jì)全球化的深入發(fā)展和我國(guó)市場(chǎng)經(jīng)濟(jì)的不斷完善,納稅人人數(shù)量迅猛增長(zhǎng),跨國(guó)、跨區(qū)域、跨行業(yè)的企業(yè)不斷涌現(xiàn),納稅人的業(yè)務(wù)范圍、經(jīng)營(yíng)方式和財(cái)務(wù)核算方法日新月異,對(duì)自身涉稅問(wèn)題的處理也日益專業(yè)化,稅收征管面臨的風(fēng)險(xiǎn)不斷加大。如何有效開(kāi)展稅收風(fēng)險(xiǎn)管理、降低稅收風(fēng)險(xiǎn),成為決定稅務(wù)機(jī)關(guān)稅收管理工作成敗的關(guān)鍵之一。從2009年全國(guó)稅收征管和科技工作會(huì)議上首次提出了稅收風(fēng)險(xiǎn)管理的概念和方法,到2012年全國(guó)稅務(wù)系統(tǒng)深化稅收征管改革工作會(huì)議明確了以風(fēng)險(xiǎn)管理為導(dǎo)向的工作流程和建立“統(tǒng)一分析、分類應(yīng)對(duì)”的風(fēng)險(xiǎn)管理體系,再到2015年全省“金稅三期”工程正式上線后省市縣三級(jí)風(fēng)險(xiǎn)管理工作重心和職責(zé)做出相應(yīng)調(diào)整,稅收風(fēng)險(xiǎn)管理在我省經(jīng)歷了6年的發(fā)展歷程。曲靖市國(guó)稅局作為云南省稅務(wù)系統(tǒng)第一家開(kāi)展稅收風(fēng)險(xiǎn)管理試點(diǎn)的單位,存在的問(wèn)題在全省都具有代表性和典型意義,本文以實(shí)證研究為基礎(chǔ),選取了曲靖市國(guó)稅局的稅收風(fēng)險(xiǎn)管理現(xiàn)狀作為研究對(duì)象,得出的結(jié)論與對(duì)策具有一定的可操作性和推廣價(jià)值。本文主要由七個(gè)部分構(gòu)成,各部分主要內(nèi)容如下:第一部分為緒論,主要介紹了本文的選題背景、研究意義以及文獻(xiàn)綜述等。第二部分為相關(guān)概念及理論基礎(chǔ),介紹了風(fēng)險(xiǎn)管理、稅收風(fēng)險(xiǎn)管理、第三方信息等與本文密切相關(guān)的概念及理論。第三部分為曲靖市國(guó)稅局風(fēng)險(xiǎn)管理工作的具體實(shí)踐。介紹了目前曲靖市稅收風(fēng)險(xiǎn)管理的組織架構(gòu)、工作流程,以及稅收風(fēng)險(xiǎn)管理的最新趨勢(shì),從而總結(jié)出曲靖市目前的稅收風(fēng)險(xiǎn)管理的現(xiàn)狀。第四部分是曲靖市國(guó)稅局風(fēng)險(xiǎn)管理工作存在的問(wèn)題。重點(diǎn)從流程設(shè)計(jì)、組織機(jī)制、缺乏專業(yè)人才及法律法規(guī)支撐等角度歸納當(dāng)前曲靖市稅收風(fēng)險(xiǎn)管理存在的問(wèn)題。第五部分是對(duì)問(wèn)題產(chǎn)生的原因進(jìn)行逐一分析,從稅務(wù)機(jī)關(guān)內(nèi)部到外部,從稅務(wù)干部自身到納稅人,從主觀到客觀等多角度對(duì)曲靖市稅收風(fēng)險(xiǎn)管理存在問(wèn)題的原因進(jìn)行多方位分析,從而歸納出影響稅收風(fēng)險(xiǎn)管理質(zhì)量的主要因素。第六部分主要介紹國(guó)內(nèi)外稅收風(fēng)險(xiǎn)管理的最新實(shí)踐。介紹了部分國(guó)家和地區(qū)稅收風(fēng)險(xiǎn)管理的開(kāi)展方式和成果,以歸納出值得學(xué)習(xí)和借鑒的部分經(jīng)驗(yàn)。第七部分是完善稅收風(fēng)險(xiǎn)管理的對(duì)策,根據(jù)問(wèn)題產(chǎn)生的原因并借鑒先進(jìn)地區(qū)的做法,再結(jié)合曲靖市當(dāng)?shù)氐膶?shí)際情況,從優(yōu)化業(yè)務(wù)流程、優(yōu)化組織架構(gòu)和強(qiáng)化人才保障等五個(gè)方面提出完善稅收風(fēng)險(xiǎn)管理的對(duì)策。本文主要采用了文獻(xiàn)研究法、比較研究法、實(shí)證分析法等研究方法,并通過(guò)訪談法獲取了一部分口述資料進(jìn)行整理,保障了研究過(guò)程及得出的結(jié)論真實(shí)可靠。本文的主要?jiǎng)?chuàng)新之處在于:本人在曲靖市國(guó)稅局稅收風(fēng)險(xiǎn)管理崗位上工作多年,對(duì)全市、全省的風(fēng)險(xiǎn)管理工作情況較為熟悉,有一定的實(shí)踐積累和理論研究,2014-2015年連續(xù)兩年主持風(fēng)險(xiǎn)管理相關(guān)課題研究,均獲得了省級(jí)獎(jiǎng)勵(lì)。通過(guò)結(jié)合引入公共管理相關(guān)理論特別是新公共管理理論到稅收風(fēng)險(xiǎn)管理中,相比較于純理論性的研究,應(yīng)能取得一些實(shí)用性較強(qiáng)的成果,對(duì)提升全市乃至全省的稅收風(fēng)險(xiǎn)管理質(zhì)量具有一定的參考價(jià)值。
[Abstract]:In recent years, with the deepening of economic globalization and the continuous improvement of China's market economy, the number of taxpayers is growing rapidly, the transnational, cross regional and cross industry enterprises are constantly emerging, and the scope of business, the way of operation and the methods of financial accounting are changing with each passing day, and the handling of the problem of self tax is becoming more and more specialized, and the tax collection and management face is becoming more and more important. The risk of tax risk is increasing. How to effectively carry out tax risk management and reduce tax risk has become one of the key factors to determine the success or failure of tax administration. From the national tax collection and management conference in 2009, the concept and methods of tax risk management were proposed for the first time, and the tax collection and management of the tax system was deepened by the national tax system in 2012. The work conference made clear the risk management oriented workflow and the establishment of the risk management system of "unified analysis and classification". Then, after the "three phase of golden tax" project was formally launched in 2015, the center of gravity and responsibility of the three level risk management work in the province and county were adjusted accordingly. The tax risk management was developed in our province for 6 years. As the first unit to carry out the pilot of tax risk management in the tax system of Yunnan Province, Qujing state tax bureau has the representative and typical significance in all the province. Based on the empirical research, this paper selects the status of tax risk management in Qujing State Tax Bureau as the research object, and the conclusions and countermeasures are certain. This article mainly consists of seven parts. The main contents of each part are as follows: the first part is the introduction, which mainly introduces the background of the topic, the significance and the literature review. The second part is related concepts and theoretical basis, and introduces the risk management, tax risk management, third party information and so on. Closely related concepts and theories. The third part is the concrete practice of the risk management of Qujing state tax bureau. It introduces the organizational structure, working process and the latest trend of tax risk management in Qujing, and summarizes the current situation of tax risk management in Qujing. The fourth part is the Qujing city. The problems existing in the risk management work of the tax bureau, mainly from the process design, the organization mechanism, the lack of professional personnel and the support of laws and regulations to summarize the existing problems of the current Qujing tax risk management. The fifth part is to analyze the causes of the problem one by one, from the internal to the outside, from the tax cadres themselves to the tax payment. People, from many perspectives, from subjective to objective, analyze the causes of the problems in the management of tax risk in Qujing, so as to sum up the main factors that affect the quality of tax risk management. The sixth part mainly introduces the latest practice of tax risk management at home and abroad. It also introduces the ways to carry out tax risk management in some countries and regions. The seventh part is the countermeasures to improve the management of tax risk. According to the causes of the problems and the practice of the advanced areas, and then combined with the actual situation in Qujing, five aspects such as optimizing the business process, optimizing the structure of the organization and strengthening the protection of talents are put forward. This article mainly adopts the literature research method, the comparative research method, the empirical analysis method and so on, and collates part of the oral information through the interview method, and ensures the research process and the conclusion is true and reliable. The main innovation of this article lies in the tax risk management of the State Tax Bureau of Qujing. After many years of work, he has been familiar with the risk management of the whole city and the whole province. It has some practical accumulation and theoretical research. In the past 2014-2015 years, the research on risk management related issues has been conducted for two years. In order to improve the quality of tax risk management in the whole city and even the whole province, it should be of a certain reference value to improve the quality of tax risk management in the whole city and even the whole province.
【學(xué)位授予單位】：云南財(cái)經(jīng)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

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 伍秀瑩;;淺析我國(guó)中小企業(yè)稅收風(fēng)險(xiǎn)管理現(xiàn)狀及對(duì)策[J];時(shí)代金融;2015年21期

2 馬碩;;“數(shù)據(jù)整備”在稅收風(fēng)險(xiǎn)管理中的運(yùn)用[J];中國(guó)稅務(wù);2015年05期

3 王猛;;專業(yè)化、智能化與稅收風(fēng)險(xiǎn)管理——以淮安市地稅局為例[J];稅收經(jīng)濟(jì)研究;2015年02期

4 胡曉北;岳書(shū)銘;;淺析稅收風(fēng)險(xiǎn)管理中大數(shù)據(jù)技術(shù)的運(yùn)用[J];財(cái)政監(jiān)督;2015年06期

5 王學(xué)東;;稅收風(fēng)險(xiǎn)管理路徑選擇與實(shí)踐探索[J];中國(guó)稅務(wù);2015年02期

6 國(guó)家稅務(wù)總局赴澳大利亞大企業(yè)稅收管理第二期培訓(xùn)課題組;王道樹(shù);倪廷輝;蔡宇;朱江濤;張鋒;朱焰宇;鐘亞暉;;澳大利亞大企業(yè)稅收風(fēng)險(xiǎn)管理評(píng)介[J];稅務(wù)研究;2014年12期

7 張靜;;現(xiàn)代稅收管理制度下如何開(kāi)展稅收風(fēng)險(xiǎn)管理[J];企業(yè)改革與管理;2014年22期

8 黃蘭;;稅收風(fēng)險(xiǎn)管理中的問(wèn)題及對(duì)策分析[J];現(xiàn)代經(jīng)濟(jì)信息;2014年21期

9 桑林;;尋找對(duì)策 提高稅收風(fēng)險(xiǎn)管理水平[J];中國(guó)稅務(wù);2014年11期

10 仲崇文;;關(guān)于提高稅收風(fēng)險(xiǎn)管理質(zhì)量的思考[J];稅收經(jīng)濟(jì)研究;2014年04期

相關(guān)碩士學(xué)位論文 前4條

1 陳舒;稅收征管風(fēng)險(xiǎn)管理析論[D];云南大學(xué);2015年

2 鄭華;稅收風(fēng)險(xiǎn)管理平臺(tái)的設(shè)計(jì)與實(shí)現(xiàn)[D];吉林大學(xué);2015年

3 向宇;甘肅省國(guó)家稅務(wù)局稅收風(fēng)險(xiǎn)管理研究[D];蘭州大學(xué);2014年

4 邵金曼;天津市津南區(qū)國(guó)稅局稅收風(fēng)險(xiǎn)管理研究[D];天津商業(yè)大學(xué);2014年

，

本文編號(hào)：1980162