我国银行业税收风险管理分析

发布时间：2018-08-11 16:14

【摘要】：风险导向的税收管理的方法是通过有限税收征管资源的优化配置，提升税收征管过程的效率，最终目标是实现纳税人对税法的自觉遵从。银行业是国民经济活动的重要组成部分，，同时也是税收风险管理的的重点对象。通过建立银行业的税收风险管理体系，有助于税务机关实现专业化的税源管理，提升征管质效，减少税源的流失，提升银行业纳税人的税法遵从意愿，具有重要的现实意义。本文分析了税收风险管理的原理、方法以及澳大利亚国税局的相关实践经验。同时对银行业的相关业务，税收风险的高发业务进行了梳理。本文设计了银行业税收风险管理的模型，同时给出了我国银行业税收风险管理的发展建议。风险导向的管理是我国税收征管领域的一个新型理念，在税收征管的理论界已有多年的发展研究，但在税收征管实践中正处于发展阶段，在实践中与发达国家存在一定的差距。本文的研究目的在于搭建联系风险管理理论与实践的桥梁，为税务机关的实现闭环的风险导向管理提供借鉴。具体研究方法运用上，一是使用文献归纳总结法，对国内外学者的研究成果进行总结；二是采用对比分析法，吸取国外税收风险管理的先进经验，结合我国的实际情况，因地制宜的设计了对我国税收风险管理体系建立的具体方法。本文从目标规划、情报管理、风险识别、等级排序及推送、风险应对、风险反馈和监督评价等七个方面建立了税收风险管理的完整体系，并设计了营业税和个人所得税风险管理的识别模型和风险等级排序的方法。针对银行业税收征管现状的不足之处，提出了建立风险导向型征管模式、事先裁定式的税收争议解决机制、量化式税收风险管理过程的建议。
[Abstract]:The method of risk-based tax management is to improve the efficiency of the tax collection and management process by optimizing the allocation of limited tax collection and management resources. The ultimate goal is to realize the taxpayers' conscious compliance to the tax law. Banking is an important part of national economic activities, and also the key object of tax risk management. It is of great practical significance to establish the tax risk management system of the banking industry, which will help the tax authorities to realize the specialized management of tax sources, improve the quality of tax collection and management, reduce the loss of tax sources, and enhance the willingness of the banking taxpayers to comply with the tax laws. This paper analyzes the principle and method of tax risk management and the relevant practical experience of Australian Internal Revenue Bureau. At the same time, the banking related business, tax risk high-risk business combing. This paper designs the model of banking tax risk management, and gives some suggestions on the development of banking tax risk management in China. Risk-oriented management is a new concept in the field of tax collection and management in China. It has been developed for many years in the theoretical circle of tax collection and management, but it is in the developing stage in the practice of tax collection and management, and there is a certain gap between the practice and the developed countries. The purpose of this paper is to build a bridge between the theory and practice of risk management, and to provide a reference for the tax authorities to realize the closed-loop risk-oriented management. The specific research methods are as follows: first, using the method of literature induction and summing up the research results of domestic and foreign scholars; second, using comparative analysis method to absorb the advanced experience of foreign tax risk management and combining the actual situation of our country. According to the local conditions, the author designs the concrete method to establish the tax risk management system in our country. In this paper, a complete system of tax risk management is established from seven aspects: target planning, information management, risk identification, ranking and pushing, risk response, risk feedback and supervision and evaluation. The identification model of business tax and personal income tax risk management and the method of risk ranking are designed. In view of the deficiency of the present situation of tax collection and management in banking industry, this paper puts forward some suggestions on establishing a risk-oriented tax collection and management model, a tax dispute settlement mechanism based on advance ruling, and a quantitative tax risk management process.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F832

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