【作者】 黄细红；

【导师】 石丹林；

【作者基本信息】 华中师范大学 ， 税务管理， 2008， 硕士

【摘要】 风险管理的目的是为风险决策提供依据及借助各种风险分析和控制方法,以最小投资谋取最大保障的管理活动。法国管理学家法约尔在《一般管理和工业管理》一书中正式把风险管理思想引入企业经营管理领域,但是没有形成完整的体系和制度。20世纪50年代,美国风险管理发展成为一门科学。作为一门新兴的边缘科学,风险管理理论已被公认为管理领域内的一项重要内容,成为各国方兴未艾的管理运动。在中国,风险管理也日益成为国内保险理论界和实践部门非常重视的问题。目前,我国税收行政执法案件中税务机关败诉率居高不下,税收行政执法越来越成为一种高风险的职业,基层税收执法者对执法风险怀有恐惧心理,税收违法行为却日趋增多,严重阻碍了税务行政执法的有效施行,损害了税法的威严。因此进行税收行政执法风险管理的研究有重大的实践意义。近年来,税务部门虽然引入了一些风险管理机制,也取得了一些成效,但还未能有效地解决实质问题,目前的理论研究也不够深入全面。本文除了导论以外,主要内容分为以下四个方面:第一部分,是相关理论的阐述。主要对风险管理理论的缘起,税收执法风险管理的现实意义,税收执法风险的基本内涵,特色及任务,税收执法风险产生的根源进行了论述。第二部分,从滥用税收执法自由裁量权、纳税评估不深入、行政执法机制不完善、税收稽查机制不完善、税收执法程序违法五个方面对我国税收执法风险的表现进行实证分析。第三部分,从影响税收执法风险的人员因素、信息因素、机制因素、制度因素和环境因素等五个因素进行分析并运用例证的方法进行实证。第四部分,从完善税收立法、优化执法环境、严格执法程序、建立预警机制、增强人员素质等五个方面为化解税收执法风险提出了相应的防范对策。本文的创新之处在于:运用博弈理论,以理论分析与现实例证相结合的方法,从税收行政执法风险形成的原因及具体表现的环节进行深入细致的分析并提出相应风险防范对策,希望能对税收行政执法起到一定的警示和借鉴作用。更多还原

【Abstract】 The purpose of risk management is to provide the basis for decision-making, and drawing on a variety of risk analysis and control method to gain maximum protection of investment management activities by the smallest investment. The risk management thinking formally introduce to the business management areas by France Managerialist Fayol’s book "general management and industrial management", However, it has not formed a complete system, in the 1950s, the risk management in United States developed into a science. As a newly boundary science, After nearly half a century of practice and theoretical exploration, risk management theory has been recognized an important part in the management area, from Europe and the United States to the Asia-Pacific region, and from developed countries to developing countries the science is rising campaign. In China, risk management has become the theory and practice of the insurance sector to the important issues.At present, China’s tax authorities in the case against the high rate in tax administrative enforcement, tax administrative enforcement is increasingly becoming a high-risk occupation, grass-roots tax law enforcement agencies fear law enforcement risk, the number of tax violations is the growing day by day, serious impediment to the efficient implementation of the tax administration enforcement, even damage to the authority of the tax law. So a it has a major practical significance in tax administration law enforcement risk management study. In recent years, the tax department although the introduction of a number of risk management system, has also made some achievements, but also failed to effectively address the real issues, the current study measures are not enough in-depth and comprehensive.Apart from the introduction to this paper, the main content is divided into the following four aspects:Part I is related to the theory expounded. Main theory of the origin of risk management, tax law enforcement risk management practical significance, and tax law enforcement risks, the basic content, features and tasks, the tax-law enforcement source of risk are discussed.Part II, from the five aspects of China’s tax law enforcement risks Empirical Analysis of the performance.Part III, from the impact of the tax-law enforcement personnel risk factors, information, mechanism, system and environmental factors, such as factor analysis to factors analysis and examples of the use of empirical methods.Part IV, form perfect the tax legislation, improve the quality of legislation; optimization of the law enforcement environment, correct concept of law enforcement; strict enforcement process, raise the level of law enforcement; the establishment of early warning mechanism, and strengthen supervision over law enforcement; enhance the quality of personnel and improve the quality of law enforcement these five to mitigating risks to a tax-law enforcement corresponding countermeasures.The innovation lies in this paper: Use Game theory and application of the Nash equilibrium theory, theoretical analysis and practical example of the method of combining, revenue from the administrative law enforcement risk and the causes of the performance of specific links to in-depth and meticulous analysis and the corresponding risk prevention measures, hope that the enforcement of the tax can play a role and learn from the warning.更多还原