近年来,随着民主法治的不断进步,依法治国和依法治税理念不断深入人

心,税收行政行为相对人的法律意识特别是维权意识的不断增强,客观上对税

收执法工作提出了更高的要求,而我国当前的市场经济环境以及新兴经济方式

的迅速兴起也对税收执法质量提出了挑战。从税收征管工作的发展历程看,虽

然不断趋于科学化和规范化,但是受到传统理念和法制环境以及干部队伍状况

的影响,税收执法仍然是一项具有较高风险的工作。本文以法学、经济学、管

理学理论为依托,综合运用纵向比较与横向比较相结合、总结归纳和演绎推理

相结合、共性分析与个性分析相结合,从怒江地税的实际情况出发,根据近几

年的税收执法实践,将风险管理理论导入税收执法管理领域中,认真梳理了怒

江地区税收执法各环节存在的风险,以及税收执法风险的表现形式,对税收执

法风险的成因进行了认真的研究归纳和综合分析,并从完善税收立法、规范税

收执法行为、提高税务执法人员素质、深入推进廉政风险防控建设、强化税收

执法监督、建立综合治税机制,促进怒江经济发展等方面对怒江地税如何防范

税收执法风险进行了深入的探讨。

关键词:怒江税收执法风险研究

昆明理:I :人学硕士学位论文
怒江地税税收执法风险防范研究

Abstract

Recently, In recent years,with the continuous progress of the legal system of

the society, the rule of law concept has win support among the people, especially the

legal consciousness of taxpayer rights protection awareness growing, objectively, a

higher request to the tax law enforcement work to propose,but China's current

market economic environment and the rapid rise of emerging economic mode of tax

law enforcement quality put forward to the challenge. From the development process

of the tax collection and management work' although it tends to scientific and

standardized, but affected by the traditional concept and legal environment and

situation of the contingent of cadres, the tax law enforcement is still a has higher risk

work. In this paper, from the actual situation of the Nu Jiang local departure,

according to the tax law enforcement practice, carefully combing the risk exists in

less developed area of tax law enforcement links, and the tax law enforcement risk

form of expression, the causes of tax law enforcement risk of a careful study of the

induction and comprehensive analysis, and from the improvement of the tax

legislation to reduce law enforcement risk, standardize the tax law enforcement

behavior, improve the quality of personnel, and further promote the tax law

enforcement risk prevention and control, strengthen the construction of tax

supervision and law enforcement aspects of remote areas how to guard against the

risk of tax law enforcement is discussed deeply.

Keywords: NuJiang the tax law enforcement risk investigate