I 摘要 伴随我国经济的快速增长，传统的税收征管模式已经难以适应新时代的发展。我 国税务总局一直在探索新的税收征管模式。近年来，由于纳税人纳税遵从度差等原因， 造成税收风险的频发，出现国家税款流失的风险。为控制这些风险的发生，我国税务 总局出台各项政策文件，强调了风险管理在税收征管中的应用，明确税收风险管理的 流程和基本要求，在一定程度上提高了我国税务机关的税收风险管控能力。但是，我 国税收风险管理仍处于探索阶段，在税收风险管理过程中体现出一些缺陷。特别是以 A市税务局为代表的基层部门，在国地税征管体制改革后，税收风险管理方面暴露出 的问题更加突出，而税收收入直接关系到国家财政，如何加强风险管理能力，规避税 收风险造成的税款流失，成为基层税务部门共同面临的主要问题。 基于此，本文以A市税务机关为主要研究对象，对其税收风险管理的问题展开 了研究。首先，对本文的研究背景以及意义进行了表述，整理了国内外有关税收风险 管理的相关文献。在借鉴前者研究基础上，对税收风险与税收风险管理的概念进行了 界定，并阐述了本文研究的理论基础；然后，对A市税务局税收风险管理的基本情 况进行了简单的介绍，调查了A市税务局税收风险管理的工作流程。在此基础上， 采取问卷调查法，对A市税务局的相关工作人员进行了调查，了解他们对当前税收 风险管理工作的看法，结合A市税务局税收风险管理流程，对其存在的问题进行了 研究。并结合访谈，分析这些问题的原因所在；最后，根据A市税务局税收风险管 理问题和原因的分析，从优化风险识别指标体系等方面提出了具体的解决措施。 关键词：税收风险风险管理纳税遵从纳税人 Abstract II Abstract Withtherapideconomicgrowthofourcountry,thetraditionaltaxcollectionand managementmodehasbeendifficulttoadapttothedevelopmentofthenewera.China's GeneralAdministrationofTaxationhasbeenexploringanewtaxcollectionand managementmodel.Inrecentyears,duetothepoortaxcomplianceoftaxpayers,the frequenttaxrisksandtheriskofnationaltaxlossoccur.Inordertocontroltheoccurrence oftheserisks,theStateAdministrationofTaxationhasissuedvariouspolicydocuments, emphasizingtheapplicationofriskmanagementintaxcollectionandmanagement,and clarifyingtheprocessandbasicrequirementsoftaxriskmanagement.Toacertainextent, improveourtaxauthoritiestaxriskcontrolability.However,ourtaxriskmanagementis stillintheexplorationstage,Somedefectsarereflectedintheprocessoftaxrisk management.Especiallyinthegrass-rootsdepartmentsrepresentedbytheAMunicipal TaxationBureau,afterthereformofthenationallocaltaxcollectionandmanagement system,theproblemsexposedintaxriskmanagementaremoreprominent,whiletax revenueisdirectlyrelatedtothestatefinance.Howtostrengthenriskmanagementability andavoidtaxlosscausedbytaxriskhasbecomethemainproblemfacedbygrass-roots taxdepartments. Basedonthis,thispapertakesAcitytaxauthoritiesasthemainresearchobject,and studiestheproblemsoftaxriskmanagement.Firstofall,theresearchbackgroundand significanceofthispaperareintroduced,andtherelevantliteratureontaxrisk managementathomeandabroadissortedout.Onthebasisoftheformerresearch,the conceptoftaxriskandtaxriskmanagementisdefined,andthetheoreticalbasisofthis paperisexpounded.Then,Abasicsituationoftaxriskmanagementisbrieflyintroduced. TheworkflowoftaxriskmanagementofAtaxbureauisinvestigated.Basedonthis,a questionnairesurveywasconductedtoArelevantstaffoftheMunicipalTaxationBureau Asurveywascarriedouttounderstandtheirviewsonthecurrenttaxriskmanagement, andcombinedwiththetaxriskmanagementprocessofAMunicipalTaxationBureau,the existingproblemswerestudied.Finally,accordingtotheanalysisoftheproblemsand causesoftaxriskmanagementinAcitytaxbureau,thispaperputsforwardconcrete solutionsfromtheaspectsofestablishingsupportingtaxriskmanagementmechanism, perfectingtaxinformationcollection,optimizingriskidentificationindexsystemandso Abstract III on. Keywords:TaxriskRiskManagementTaxComplianceTaxpayer 目录 IV 目录 摘要........................................................................................................................................I Abstract................................................................................................................................II 第1章绪论........................................................................................................................1 1.1研究背景..................................................................................................................1 1.2研究意义..................................................................................................................2 1.3国内外研究现状......................................................................................................2 1.3.1国外研究现状................................................................................................2 1.3.2国内研究现状................................................................................................3 1.3.3文献评述........................................................................................................5 1.4主要研究内容及方法..............................................................................................6 1.4.1主要研究内容................................................................................................6 1.4.2研究方法........................................................................................................7 第2章理论基础..................................................................................................................8 2.1相关概念界定..........................................................................................................8 2.1.1税收风险........................................................................................................8 2.1.2税收风险管理................................................................................................8 2.2税收风险管理的相关理论......................................................................................9 2.2.1纳税遵从理论................................................................................................9 2.2.2信息不对称理论..........................................................................................10 第3章A市税务局税收风险管理的现状........................................................................11 3.1A市税务局的基本情况......................................................................................11 3.1.1A市税务局简介...........................................................................................11 3.1.2A市税务局税源情况...................................................................................11 3.2A市税务局税收风险管理机构设置情况..........................................................11 3.3A市税务局税收风险管理的工作流程..............................................................12 3.3.1制定目标规划..............................................................................................13 3.3.2涉税数据收集..............................................................................................13 3.3.3展开风险识别..............................................................................................14 3.3.4确定风险等级..............................................................................................15 3.3.5组织风险应对..............................................................................................16 目录 V 第4章A市税务局税收风险管理问题及其原因............................................................18 4.1A市税务局税收风险管理问题的调查.................................................................18 4.1.1调查目的......................................................................................................18 4.1.2调查对象......................................................................................................18 4.1.3调查设计....................................................................................................19 4.1.4调查结果统计..............................................................................................20 4.2A市税务局税收风险管理存在的问题..............................................................22 4.2.1风险识别能力较差...................................................................