我国税收执法风险研究.pdfVIP

我国税收执法风险研究 摘 要 随着社会主义市场经济的不断发展和依法治国方略的深入实施，依法治税 已经成为税收管理工作的全部内容。社会各界对税收的关注程度与日俱增，对 税务部门要求更加严格，税务干部的执法行为受到多层次的监督和制约，税收 执法风险日益成为焦点。在这一背景下，要控制税收风险需要从治税理念、完 善税制、健全税收内部控制制度等方面入手，其核心在于建立系统、完整、有 效的税收风险管理系统。 目前我国无论是实务界还是理论界，对税收执法风险的重视、研究和防范 的力度尚不够。然而事实上税收执法风险在现实生活中已经实实在在地构成我 国目前经济、社会乃至政治风险中的重要部分。 本文从风险管理的理论研读出发，阐释税收风险管理的定义以及将风险管 理运用于税收执法中的意义，分析了当前环境以及税收执法风险中存在的问题。 通过对国内外税务部门应用风险管理实践的对比分析，论文将在对现有风险理 论和风险机制简要评述的基础上重点对税收执法风险展开系统研究，并提出相 应的防范和减少税收执法风险的建议。 关键词：税收执法风险；成因分析；风险应对与控制 1 我国税收执法风险研究 Abstract With the socialist market economy uninterrupted growth and the strategy of governing the country according to law being put into effect in depth, to strengthen taxation according to law has become all the content of tax management. The general public attention degree to the tax increases with each passing day. The general public is especially stricter with tax authority. In the meantime, the behavior of execution of law of tax officials has to be supervised and restrained in the multilevel. The risk of tax law enforcement becomes focus gradually. Therefore, it is necessary to foster legal idea, improve tax system and ameliorate inner control system for tax risk control. Establishing systematic, integrated and effective tax risk management system is the key factor. At present, regardless of theory circle or practice circle, people have neither attached great importance to nor studied nor kept watch the tax law enforcement risk sufficiently. In fact, the tax law enfo