曲靖地税税收风险管理研究

发布时间：2018-01-03 20:21

本文关键词：曲靖地税税收风险管理研究　出处：《云南财经大学》2015年硕士论文　论文类型：学位论文

【摘要】：20世纪30年代风险管理逐渐兴起,作为现代管理科学的一门重要分支,主要是研究风险出现的规律与风险控制的方法,而现在被广泛运用在企业管理、政府管理、商业管理、税收管理及金融保险等各领域中。现代税收管理领域积极引入税收风险管理理论,不仅是现代税收管理的发展趋势与要求,而且2011年国家税务总局发布的《“十二五”时期税收发展规划纲要》中,明确提出:“进一步实施税收风险管理,需要把风险管理贯穿于税收征管的全过程当中”。在税收风险管理的视角下全面并综合分析曲靖地税系统的现行征收管理体制问题,可有效防范税收流失的风险,提高税收风险管理的效率与对风险的防范机制;一方面在征管资源不足的情况下,税收资源的配置还存在不合理、现行的征收管理体制和现代税收征管工作的要求欠契合,影响了纳税人的纳税遵从度。基于上述原因与现行的基层税收风险管理体制、对于存在的不足等问题,文章从基层税收风险管理的理论问题出发,进一步阐述税收风险的定义与在税源管理活动中实践税收风险管理理论的重要意义。同时结合曲靖地税税源管理工作的目标与要求,分析曲靖地税在税源管理过程中面临的风险管理现状与存在的难点问题,通过对曲靖地税税收风险管理的实践问题进行分析,从基层税收风险的识别与风险评价,以及如何采取有效的措施进一步解决基层税收风险管理问题,有利于加强基层税收税源的风险管理效率,进一步提高纳税的遵从度与税收风险管理,从而减少基层税收的流失。
[Abstract]:In 1930s, risk management gradually rose, as an important branch of modern management science, mainly to study the law of risk occurrence and risk control methods, but is now widely used in enterprise management. Government management, business management, tax management, financial insurance and other fields. The field of modern tax management to actively introduce tax risk management theory, is not only the development trend and requirements of modern tax management. Moreover, in 2011, the State Administration of Taxation issued the outline of tax Development Plan for the Twelfth Five-Year Plan, which clearly put forward: "further implementation of tax risk management." Need to run through the risk management in the whole process of tax collection and management ". In the perspective of tax risk management, comprehensive and comprehensive analysis of Qujing land tax system of the current collection and management system. It can effectively prevent the risk of tax loss, improve the efficiency of tax risk management and risk prevention mechanism; On the one hand, in the case of insufficient collection and management resources, the allocation of tax resources is unreasonable, and the current collection management system and the requirements of modern tax collection and management work are not in line with each other. Based on the above reasons and the current grass-roots tax risk management system, the paper starts from the theoretical problems of grass-roots tax risk management. It further expounds the definition of tax risk and the significance of practicing the theory of tax risk management in the activities of tax source management. At the same time, it combines the objectives and requirements of Qujing tax source management. This paper analyzes the current situation and difficulties of the risk management of Qujing land tax in the process of tax source management, and analyzes the practical problems of Qujing land tax risk management. It is beneficial to strengthen the efficiency of risk management of grass-roots tax sources from the identification and risk evaluation of grass-roots tax risk and how to take effective measures to further solve the problem of grass-roots tax risk management. Further improve tax compliance and tax risk management, thus reducing the loss of grass-roots tax.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42

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