税收风险对经济发展影响及相应问题分析(2).docxVIP

税收风险对经济发展影响及相应问题分析 摘要：目前我国经济的发展速度不断提升，在这一背景下出现了多种利益群体，征税人与纳税人之间的冲突也逐渐明显。税收风险主要是指在征收税费的过程中，因为相关制度的不完善，相关管理的错误执行，多种多样的无法提前控制的因素而导致的税源状况不够理想化、税收调节性能达不到预计水平、税收增长无法控制，这些情况结合起来以至于最终的税收量无法达到政府需要的可能性。随着税务相关部门的管理要求出现提高，在税收的过程中对于纳税人的标准也更加系统化，纳税人的相关法律意识也在逐渐提升，税务部门的相关管理人员在收税过程中的行为公诸于众人的视线之内，为的是让纳税人监督和制约税务执行人员。在这一情况下的征税工作，需要探索如何提升税收风险的管理水平以及质量水准，并找到合理的解决方法。 关键字：税收风险 经济发展 纳税人 税收风险管理 Absrtact: At present, the development speed of our countrys economy is constantly increasing. Under this background, there are many interest groups, and the conflict between tax collectors and taxpayers is gradually becoming obvious. Tax risk mainly refers to the process of collecting taxes and fees, because the relevant system is not perfect and the relevant management is incorrectly implemented. The combination of various factors that can not be controlled in advance and the resulting tax sources are not idealized enough, the tax regulation performance is not up to the expected level, and the tax growth can not be controlled, so that the final tax revenue can not meet the possibility of the governments needs. With the increase in the administrative requirements of tax-related departments, the standards for taxpayers in the process of taxation are also more systematic. Under this circumstance, the relevant legal awareness of taxpayers is gradually increasing. The behavior of the relevant administrators of the tax department in the tax collection process is made public to the public in order to allow taxpayers to supervise and restrict tax enforcement personnel. In this case, we need to explore how to improve the level and quality of tax risk management and find reasonable solutions in the process. Key words: tax risk economic development 目 录 TOC \o 1-3 \h \z \u 税收风险对经济发展影响及相应问题分析 1 1税收风险及相关概念 4 1.1 税收风险的分类 4 1.1.1税制改革风险 4 1.1.2涉外税收风险 4 1.1.3税源监管风险 5 1.1.4税收执法风险 5 1.2税收风险的原因 5 1.2.1税收行政执法不规范 5 1.2.2办税人员专业素质导致的风险 6 1.2.3不适应市场经济的要求 6 1.2.4运用税收优惠政策 6 2 税收风险对经济发展