常州经开区税务局税源管理的内部控制问题及对策研究.pdf

摘 要 在国地税征管体制改革、减税降费的大背景下，税务系统不断加快新税收征 管体系建设，税收执法和服务得到了进一步地规范统一，持续释放出改革新成效。 与此同时，供给侧结构性改革纵深推进，国家相继出台了一系列税收优惠政策， 结构性减税降费因素增多，政策性减收因素明显，给税务部门的组织收入工作增 添一定难度。而强化税源管理顺应了新征管体制改革要求，是提升纳税遵从、推 进依法治税、保障组织收入的重要突破口。在经济快速发展的当下，税源管理工 作日益显现出多元发展的趋势，随着工作的难度、复杂程度的加大，也给税务部 门带来了更高风险、更高标准、更严规范的工作要求。税源管理内控机制建设， 是适应新经济形势下税收征管工作发展的必然趋势。 本文立足常州经济开发区税务局这一基层税务部门，从该局的税源管理工作 入手，在税收征管体制改革的大背景下，对基层税务局税源管理的内部控制建设 情况进行研究，通过调查问卷发现该局存在内控氛围不足、意识薄弱、风险点不 明确、信息沟通不畅、内部监督缺位等问题；并基于实例着重分析了风险应对环 节出现的风险点。在此基础上，依托COSO 框架的5 方面分析问题，挖掘出环境 因素、管理因素和人员因素3 个维度的原因，并紧密结合内控5 要素提出优化税 源管理内控建设的对策。 该论文有图12 幅，表5 个，参考文献52 篇。 关键词：常州经开区税务局；税源管理；内部控制 I Abstract In the context of the reform of the national and local tax collection and management system, tax reduction and fee reduction, the tax system has continuously accelerated the construction of a new tax collection and management system, tax law enforcement and services have been further standardized and unified, and new results of reform have been continuously released. At the same time, the supply-side structural reforms have advanced in depth. The state has successively issued a series of preferential taxation policies. Structural tax cuts and fee reductions have increased, and the policy reductions have been obvious. This has made it more difficult for tax departments to organize income work. Strengthening the management of tax sources to comply with the requirements of the new tax collection and management system reform is an important breakthrough in improving tax compliance, advancing tax administration according to law, and protecting organizational income. With the rapid economic development, the tax source management work is increasingly showing a trend of diversified development. With the increasing difficulty and complexity of the