曲靖市国税局税收风险管理存在问题研究

发布时间：2018-06-05 03:02

本文选题：风险管理 + 税收风险管理　；参考：《云南财经大学》2017年硕士论文

【摘要】：近年来,随着经济全球化的深入发展和我国市场经济的不断完善,纳税人人数量迅猛增长,跨国、跨区域、跨行业的企业不断涌现,纳税人的业务范围、经营方式和财务核算方法日新月异,对自身涉税问题的处理也日益专业化,税收征管面临的风险不断加大。如何有效开展税收风险管理、降低税收风险,成为决定税务机关税收管理工作成败的关键之一。从2009年全国税收征管和科技工作会议上首次提出了税收风险管理的概念和方法,到2012年全国税务系统深化税收征管改革工作会议明确了以风险管理为导向的工作流程和建立“统一分析、分类应对”的风险管理体系,再到2015年全省“金税三期”工程正式上线后省市县三级风险管理工作重心和职责做出相应调整,税收风险管理在我省经历了6年的发展历程。曲靖市国税局作为云南省税务系统第一家开展税收风险管理试点的单位,存在的问题在全省都具有代表性和典型意义,本文以实证研究为基础,选取了曲靖市国税局的税收风险管理现状作为研究对象,得出的结论与对策具有一定的可操作性和推广价值。本文主要由七个部分构成,各部分主要内容如下:第一部分为绪论,主要介绍了本文的选题背景、研究意义以及文献综述等。第二部分为相关概念及理论基础,介绍了风险管理、税收风险管理、第三方信息等与本文密切相关的概念及理论。第三部分为曲靖市国税局风险管理工作的具体实践。介绍了目前曲靖市税收风险管理的组织架构、工作流程,以及税收风险管理的最新趋势,从而总结出曲靖市目前的税收风险管理的现状。第四部分是曲靖市国税局风险管理工作存在的问题。重点从流程设计、组织机制、缺乏专业人才及法律法规支撑等角度归纳当前曲靖市税收风险管理存在的问题。第五部分是对问题产生的原因进行逐一分析,从税务机关内部到外部,从税务干部自身到纳税人,从主观到客观等多角度对曲靖市税收风险管理存在问题的原因进行多方位分析,从而归纳出影响税收风险管理质量的主要因素。第六部分主要介绍国内外税收风险管理的最新实践。介绍了部分国家和地区税收风险管理的开展方式和成果,以归纳出值得学习和借鉴的部分经验。第七部分是完善税收风险管理的对策,根据问题产生的原因并借鉴先进地区的做法,再结合曲靖市当地的实际情况,从优化业务流程、优化组织架构和强化人才保障等五个方面提出完善税收风险管理的对策。本文主要采用了文献研究法、比较研究法、实证分析法等研究方法,并通过访谈法获取了一部分口述资料进行整理,保障了研究过程及得出的结论真实可靠。本文的主要创新之处在于:本人在曲靖市国税局税收风险管理岗位上工作多年,对全市、全省的风险管理工作情况较为熟悉,有一定的实践积累和理论研究,2014-2015年连续两年主持风险管理相关课题研究,均获得了省级奖励。通过结合引入公共管理相关理论特别是新公共管理理论到税收风险管理中,相比较于纯理论性的研究,应能取得一些实用性较强的成果,对提升全市乃至全省的税收风险管理质量具有一定的参考价值。
[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.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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