甘肅省國(guó)家稅務(wù)局稅收風(fēng)險(xiǎn)管理研究
發(fā)布時(shí)間：2018-12-31 22:21
【摘要】：在稅收管理領(lǐng)域引入風(fēng)險(xiǎn)管理理論是現(xiàn)代稅收管理的發(fā)展趨勢(shì)。國(guó)家稅務(wù)總局在2011年發(fā)布的《“十二五”時(shí)期稅收發(fā)展規(guī)劃綱要》中明確提出：“實(shí)施稅收風(fēng)險(xiǎn)管理,將風(fēng)險(xiǎn)管理貫穿于稅收征管全過(guò)程�！彪S著經(jīng)濟(jì)社會(huì)的快速發(fā)展,稅源環(huán)境日益復(fù)雜,納稅主體趨向多元化,納稅人自覺(jué)遵從意識(shí)不強(qiáng)、征納雙方信息不對(duì)稱(chēng)、稅收征管資源配置效率不高等問(wèn)題日益凸顯,成為影響和制約稅收征管質(zhì)量持續(xù)提升的瓶頸問(wèn)題。近年來(lái),納稅遵從風(fēng)險(xiǎn)管理逐步進(jìn)入稅務(wù)部門(mén)的視野,成為全國(guó)各級(jí)稅務(wù)機(jī)關(guān)重點(diǎn)關(guān)注和研究的問(wèn)題。在稅收風(fēng)險(xiǎn)管理的視角下,綜合分析甘肅省國(guó)稅系統(tǒng)現(xiàn)行征收管理體制,一方面稅收流失的風(fēng)險(xiǎn)較大且缺乏科學(xué)的防范機(jī)制,另一方面征管資源不足的同時(shí)又存在配置不合理的問(wèn)題,征收管理體制與新時(shí)期稅收征管工作要求不契合,對(duì)全面實(shí)現(xiàn)提高納稅人稅法遵從、保障國(guó)家稅收收入的目標(biāo)形成影響和制約。在這樣的背景之下,適時(shí)引入稅收風(fēng)險(xiǎn)管理理論,通過(guò)在全省國(guó)稅系統(tǒng)建立健全稅收風(fēng)險(xiǎn)管理體系,進(jìn)一步強(qiáng)化稅收征收管理顯得尤為迫切和重要。通過(guò)主動(dòng)實(shí)施稅收風(fēng)險(xiǎn)管理,預(yù)測(cè)潛在的納稅人不遵從稅法的風(fēng)險(xiǎn),并通過(guò)科學(xué)配置征管資源等措施進(jìn)行風(fēng)險(xiǎn)規(guī)避和防范,促進(jìn)納稅人稅法遵從度的提高,可以有效降低征收成本,最大限度地減少應(yīng)征稅收和實(shí)征稅收的差距。 針對(duì)稅收風(fēng)險(xiǎn)管理的特點(diǎn)和甘肅省國(guó)家稅務(wù)局稅收征管現(xiàn)狀,本文主要從三個(gè)方面對(duì)甘肅省國(guó)稅局實(shí)施稅收風(fēng)險(xiǎn)管理進(jìn)行了研究。第一部分對(duì)稅收風(fēng)險(xiǎn)管理的相關(guān)理論進(jìn)行了闡述,包括風(fēng)險(xiǎn)、風(fēng)險(xiǎn)管理理論及風(fēng)險(xiǎn)的分析方法論,稅收風(fēng)險(xiǎn)管理理論,以及與稅收風(fēng)險(xiǎn)管理密切相關(guān)的納稅遵從理論、稅源管理理論。同時(shí),對(duì)國(guó)內(nèi)外稅務(wù)部門(mén)開(kāi)展稅收風(fēng)險(xiǎn)管理的做法和經(jīng)驗(yàn)進(jìn)行綜合研究分析,得出相關(guān)借鑒和啟示。第二部分介紹了甘肅省國(guó)稅系統(tǒng)稅收征管現(xiàn)狀,在此基礎(chǔ)上深入分析了當(dāng)前稅收征管體制下存在的稅收風(fēng)險(xiǎn)問(wèn)題,剖析了問(wèn)題存在的原因。第三部分研究了甘肅省國(guó)家稅務(wù)局實(shí)施稅收風(fēng)險(xiǎn)管理化解稅收風(fēng)險(xiǎn)的對(duì)策。首先結(jié)合甘肅省國(guó)家稅務(wù)局實(shí)際,從稅收風(fēng)險(xiǎn)管理的關(guān)鍵環(huán)節(jié)即風(fēng)險(xiǎn)管理戰(zhàn)略規(guī)劃、風(fēng)險(xiǎn)分析識(shí)別、風(fēng)險(xiǎn)等級(jí)排序、風(fēng)險(xiǎn)應(yīng)對(duì)處理、風(fēng)險(xiǎn)管理績(jī)效評(píng)估五個(gè)方面,對(duì)實(shí)施稅收風(fēng)險(xiǎn)管理的方法體系進(jìn)行了闡述；其次,從建立稅收風(fēng)險(xiǎn)管理戰(zhàn)略入手,構(gòu)建甘肅省國(guó)稅系統(tǒng)稅收風(fēng)險(xiǎn)管理運(yùn)作機(jī)制；最后,在開(kāi)展風(fēng)險(xiǎn)管理的基礎(chǔ)上,對(duì)以風(fēng)險(xiǎn)管理為導(dǎo)向,實(shí)施專(zhuān)業(yè)化管理為基礎(chǔ)的分類(lèi)風(fēng)險(xiǎn)管理策略進(jìn)行研究。
[Abstract]:It is the development trend of modern tax management to introduce the theory of risk management in the field of tax administration. In 2011, the State Administration of Taxation issued the outline of tax Development Plan for the Twelfth Five-Year Plan: "to implement tax risk management, risk management runs through the whole process of tax collection and management." With the rapid development of economy and society, the tax source environment is becoming more and more complex, the tax payer tends to be diversified, the taxpayer is not conscious of compliance, the information of both sides is asymmetric, and the efficiency of the allocation of tax collection and management resources is not high, and so on. It has become a bottleneck problem that affects and restricts the quality of tax collection and management. In recent years, tax compliance risk management has gradually entered the perspective of tax departments, and has become the focus of attention and research of tax authorities at all levels of the country. From the perspective of tax risk management, this paper comprehensively analyzes the current collection and management system of Gansu Province's state tax system. On the one hand, the risk of tax loss is high and the scientific prevention mechanism is lacking. On the other hand, there is the problem of unreasonable allocation while the resources of collection and management are not enough, and the system of collection and management does not accord with the requirements of tax collection and management in the new period, which can improve the compliance of taxpayers' tax law in an all-round way. The goal of protecting national tax revenue forms influence and restriction. Under this background, it is very urgent and important to introduce the theory of tax risk management in time, establish and perfect the tax risk management system in the whole province state tax system, and further strengthen the tax collection and management. Through the active implementation of tax risk management, the risk of potential taxpayers not complying with the tax law is predicted, and the risk avoidance and prevention are carried out through the scientific allocation of tax collection and management resources, so as to promote the improvement of the degree of compliance of taxpayers' tax laws. It can effectively reduce the cost of collection and minimize the gap between tax collection and actual collection. In view of the characteristics of tax risk management and the current situation of tax collection and management in Gansu State Taxation Bureau, this paper mainly studies the implementation of tax risk management in Gansu State Taxation Bureau from three aspects. The first part expounds the related theories of tax risk management, including risk, risk management theory and risk analysis methodology, tax risk management theory, and tax compliance theory, which is closely related to tax risk management. The theory of tax source management. At the same time, the domestic and foreign tax departments to carry out tax risk management practices and experience of comprehensive research and analysis, draw relevant reference and inspiration. The second part introduces the current situation of tax collection and management in Gansu Province, and on the basis of this, deeply analyzes the tax risk problems existing in the current tax collection and management system, and analyzes the reasons for the problems. The third part studies the countermeasures of tax risk management in Gansu State Taxation Bureau. First of all, according to the actual situation of Gansu State Taxation Bureau, the key aspects of tax risk management are risk management strategic planning, risk analysis and identification, risk rank ranking, risk handling and risk management performance evaluation. The method system of implementing tax risk management is expounded. Secondly, starting with the establishment of tax risk management strategy, the operating mechanism of tax risk management in Gansu Province is constructed. Finally, on the basis of risk management, the classified risk management strategy based on risk management and professional management is studied.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.42
[Abstract]:It is the development trend of modern tax management to introduce the theory of risk management in the field of tax administration. In 2011, the State Administration of Taxation issued the outline of tax Development Plan for the Twelfth Five-Year Plan: "to implement tax risk management, risk management runs through the whole process of tax collection and management." With the rapid development of economy and society, the tax source environment is becoming more and more complex, the tax payer tends to be diversified, the taxpayer is not conscious of compliance, the information of both sides is asymmetric, and the efficiency of the allocation of tax collection and management resources is not high, and so on. It has become a bottleneck problem that affects and restricts the quality of tax collection and management. In recent years, tax compliance risk management has gradually entered the perspective of tax departments, and has become the focus of attention and research of tax authorities at all levels of the country. From the perspective of tax risk management, this paper comprehensively analyzes the current collection and management system of Gansu Province's state tax system. On the one hand, the risk of tax loss is high and the scientific prevention mechanism is lacking. On the other hand, there is the problem of unreasonable allocation while the resources of collection and management are not enough, and the system of collection and management does not accord with the requirements of tax collection and management in the new period, which can improve the compliance of taxpayers' tax law in an all-round way. The goal of protecting national tax revenue forms influence and restriction. Under this background, it is very urgent and important to introduce the theory of tax risk management in time, establish and perfect the tax risk management system in the whole province state tax system, and further strengthen the tax collection and management. Through the active implementation of tax risk management, the risk of potential taxpayers not complying with the tax law is predicted, and the risk avoidance and prevention are carried out through the scientific allocation of tax collection and management resources, so as to promote the improvement of the degree of compliance of taxpayers' tax laws. It can effectively reduce the cost of collection and minimize the gap between tax collection and actual collection. In view of the characteristics of tax risk management and the current situation of tax collection and management in Gansu State Taxation Bureau, this paper mainly studies the implementation of tax risk management in Gansu State Taxation Bureau from three aspects. The first part expounds the related theories of tax risk management, including risk, risk management theory and risk analysis methodology, tax risk management theory, and tax compliance theory, which is closely related to tax risk management. The theory of tax source management. At the same time, the domestic and foreign tax departments to carry out tax risk management practices and experience of comprehensive research and analysis, draw relevant reference and inspiration. The second part introduces the current situation of tax collection and management in Gansu Province, and on the basis of this, deeply analyzes the tax risk problems existing in the current tax collection and management system, and analyzes the reasons for the problems. The third part studies the countermeasures of tax risk management in Gansu State Taxation Bureau. First of all, according to the actual situation of Gansu State Taxation Bureau, the key aspects of tax risk management are risk management strategic planning, risk analysis and identification, risk rank ranking, risk handling and risk management performance evaluation. The method system of implementing tax risk management is expounded. Secondly, starting with the establishment of tax risk management strategy, the operating mechanism of tax risk management in Gansu Province is constructed. Finally, on the basis of risk management, the classified risk management strategy based on risk management and professional management is studied.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.42
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