论文总字数：18390字

摘 要

最近几年，各级国税机关运用税收风险管理观念，优化和配置各类管理资源，积极探索按应对策略、分行业、分流程实行风险应对专业化分工的管理模式，从不同角度深入实践税收风险专业化管理，在各个方面取得明显成就。然而以目前的税收经济状况来看，税收管理面临着一些新常态和新挑战：一是要继续维持税收收入平稳增长的现状，为我国经济发展提供强大的财力保障，税收征管能力存在挑战，二是纳税人高位增长，税源税户结构深刻变化，传统税收征管方式面临挑战。怎样持续加深专业管控税收风险力度，更充分发挥这一管理工作所具备促进纳税遵从，提升征管效率水平的作用，仍是严肃课题。

所谓税收风险管理即为税收征管时利用管控风险的现代科学理念思想应对当前日渐复杂化的经济形势，尽可能减少税收流失。税收风险管理可以稳定征管环境，对于征纳关系的和谐以及征收成本的降低有极大益处。本文立于中外视角，在更大视野范畴内分析了国税收风险管理的中外经验和理念，积极探究提出对我国税收风险实现更有效管理的科学方法和理论，为此管理工作的提升和税收工作效率水平的提高，税收风险降低，提升纳税人的遵从程度以及满意度提供些许支持。

我国应该致力于将纳税遵从作为税务机关的共同理念和目标，建立风险管理导向下的科学合理的税收征管程序，明确税收风险专业化管理职责分工，提升涉税数据信息情报采集、分析及处理能力

关键词：税收风险管理；税收征管程序；纳税遵从

A Study on The Promotion of Tax Risk Management in China

Abstract

In recent years, the tax authorities at all levels using the tax risk management concept, management optimization and allocation of various resources, and actively explore the coping strategies, the industry, the process flow of professional division of labor risk management mode, from different angles, in-depth practice of tax risk management, has made significant achievements in all aspects. But in the current economic environment tax, tax management is faced with some new normal and new challenges: one is to continue to maintain steady growth in tax revenue, providing strong financial guarantee for the national economic and social development, the ability of tax collection and management challenges, two taxpayers tax high growth, household structure profound change, the traditional mode of tax collection administration faces the challenge. How to deepen the professional management of tax risk, and further play the role of tax risk management to promote tax compliance, improve the efficiency of tax collection, is still a very serious problem.

Tax risk management refers to the tax cost minimum cost reduction of a series of procedures of tax loss, is a positive, active management, to create a stable and orderly administration environment, conducive to the establishment of a harmonious relationship between tax collectors and taxpayers, improve the quality and efficiency of tax administration.This article from the international and domestic perspective, further explore the field of vision, extensive experience of international tax risk management of advanced concepts and experience, combined with China"s tax risk management experience, explore the construction of the theory and method of system of tax risk management, to effectively promote and implement the tax risk management, improve the collection efficiency, reduce the risk of tax the loss, improve taxpayer satisfaction and compliance.

China"s tax risk management should promote tax compliance as a common idea and goal of the tax authority, design risk management under the guidance of scientific and reasonable tax collection procedures, clear tax risk management responsibilities, improve the tax data information collection, analysis and processing capabilities

Keywords: Tax Risk Management; Tax Collection and Administration Procedure;

Tax Compliance

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究的意义 1

1.3 研究思路及内容 1

1.4 论文框架 1

第二章 国际税收风险管理借鉴的文献综述 2

第三章 税收风险理论概述 4

3.1 税收风险理论概述 4

3.1.1 税收风险管理研究背景 4

3.2实施税收风险管理的必要性 5

3.2.1 税收风险产生的原因 5

3.2.2 实施税收风险管理的原因 6

3.3 税收风险管理的流程和内容 6

3.3.1税收风险管理的流程 6

3.3.2税收风险管理的具体内容 6

第四章 国内外税收风险管理实践 8

4.1 税收风险管理的国际成果与经验 8

4.1.1 促进纳税遵从作为税务机关的共同理念和目标 8

4.1.2 税收风险管理程序设计合理 8

4.1.3 普遍实行税源分类的专业化管理 8

4.1.4 强化信息管税的依托和支撑作用 9

4.1.5 普遍推行纳税遵从风险管理 9

4.2 我国税收风险管理实践中出现的问题 10

4.2.1 税收风险管理的重点环节不明确 10

4.2.2 考核机制不明确 10

4.2.3 税收风险管理存在被动性、局限性和低效性 10

4.3 税收风险管理实务中存在的问题 11

4.3.1 纳税评估定位不清楚 11

4.3.2 税收征管程序未完全建立，风险管理理念未深度融入征管程序 11

4.3.3 税收风险专业化管理职责尚需强化 11

4.3.4 数据情报能力有待提升 11

第五章 强化税收风险管理的对策 12

5.1 更新风险管理理念，是提高税收风险管理质量的前提 12

5.2 完善风险运行机制，是提高税收风险管理质量的保障 12

5.3 强化数据质量管理，是提高税后风险管理质量的基础 12

5.4 提高风险识别能力，是提高税后风险管理质量的关键 12

5.5 提升风险应对质量，是提高税后风险管理质量的重点 13

5.6 建立绩效考评体系，是提高税后风险管理质量的抓手 13

结 论 14

致 谢 14

参考文献（References） 15

第一章 绪 论

1.1 研究背景

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