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，我国税收事业迈上了一个崭新的发展时期，税收法律体系框架初步建立起来，纳税人维权意识不断增强。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。但是，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，都做得不够。本文力求在通过对税收执法风险的现状透视和成因分析的基础上，提出防范和规避的对策建议，以期对进一步推进依法治税，确保税务人员执法安全有所启发和贡献。
关键词:税收执法 风险识别 成因分析 风险防范
Abstract
With the socialist market economy uninterrupted growth and the strategy of governing the country according to law being put into effect in depth, the tax revenue cause in our country has stridden a brand-new development period. The frame of tax legal system has been established at its first stage, so to speak, the taxpayers' consciousness of sticking up for their rights and interests are continually strengthening. The general public attention degree to the tax revenue increases with each passing day, nonetheless, 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 enforcing becomes focus gradually. At present, regardless of theory circle or practice circle, people have neither attached great importance to nor studied nor kept watch the risk of tax law enforcing sufficiently. On the basis of perspective of status quo and analysis of cause and efFect of the risk of tax law enforcing, the dissertation strives to put forward countermeasures and suggestions concerning keeping watch and evading risk, to promote further to administer tax according to law, as an enlightenment and contribution to ensure tax officials to enforce law safely.
Keywords: tax law enforcing; risk distinguishing; cause of formation analysis; risk evading
目录
第一章绪论
1. 1选题背景及意义
1. 1选题背景
1. 2选题意义
1.2课题研究的主要内容及章节安排
1.3国内对税收执法风险的研究综述
第二章税收执法风险及风险管理概述
2. 1税收执法风险的概念
2. 2税收执法风险的分类
2. 2. 1基本风险和特定风险
2. 2. 2纯粹风险和投机风险
2. 2. 3主观风险和客观风险
2. 2. 4系统风险和非系统风险
2. 3税收执法风险的构成要素
2. 4税收执法风险的特征
2. 5风险管理的概念和内容
第三章税收执法风险的识别及成因分析
3. 1合肥市国税局税收执法风险现状
3. 2税收执法风险的识别
3. 2. 1动态观察:从主体行为看税收执法风险的“风险点”
3.2.2静态评估:从环节流程看税收执法风险的“风险点”
3. 3税收执法风险的成因分析
3. 3. 1制度层面原因
3. 3. 2执法管理层面的原因
3. 3. 3环境层面的原因
3. 3. 4执法主体层面的原因
3. 4税收执法风险评估
3. 4. 1税收执法风险内部评估指标体系
3. 4. 2税收执法风险外部评估指标体系
第四章税收执法风险的应对及控制
4. 1税收执法风险的应对
4.1.1风险规避.
4. 1. 2风险降低
4. 2税收执法风险的控制
4. 2. 1完善税收执法人员的考核惩处机制
4. 2. 2以优化纳税服务，降低税收执法风险
4. 2. 3以加强廉政建设，化解税收执法中的廉政风险
4. 2. 4营造良好的外部执法环境，控制税收执法风险
第五章结论
