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Jingdong book

税收遵从风险管理

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税收遵从风险管理

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本书着力按照科学原理、系统比较和实证分析论证的方法构建我国税收遵从风险管理的理论体系和方法体系;同时,作者深入全国税务系统进行了大量的税收风险管理的实践调研,广泛收集税收风险管理的典型案例,并将个案资料进行了归纳提炼。

Author Description

李晓曼,女,辽宁省沈阳人,中国税务学会税收学术研究委员会学术委员,现任辽宁税务高等专科学校教授,主要从事税收风险管理、税收大数据分析等领域的教学科研工作,主持国家税务总局、辽宁省国税局、辽宁省社科联税收风险管理重点科研课题并获奖,先后在《税务研究》、《涉外税务》、《经济与管理研究》等核心期刊上发表论文40余篇。其中,《提升税收风险分析监控管理效能研究》获国家税务总局科研课题二等奖,《我国国债问题实证研究》获辽宁省统计科技进步三等奖,《税收风险管理导向下税收征管与纳税服务》获辽宁省社科联科研课题一等奖。创新构建税收风险管理理论与方法体系,由中国财经出版社出版的专著《税收风险管理理论与方法》受到全国税务系统广大税务干部的欢迎。

Catalogue

第一章 导 论 1
第一节 研究背景与意义 1
第二节 税收遵从风险管理国内外探索与研究综述 3
第三节 研究方法与研究内容体系 19
第二章 税收遵从风险管理基本理论 23
第一节 风险的定义 23
第二节 税收遵从风险概述 28
第三节 税收遵从风险管理的意义 47
第四节 税收遵从风险管理流程、内容与实施原则 51
第三章 税收遵从风险分析监控与风险指标体系 57
第一节 税收遵从风险分析监控管理系统 57
第二节 税收遵从风险指标体系的构建 61
第三节 税收遵从风险指标体系与风险分析方法 67
第四章 涉税信息数据管理 112
第一节 涉税信息数据管理概述 112
第二节 涉税信息数据采集方法 117
第三节 第三方信息采集与应用方法 132
第五章 税收遵从风险分析识别技术与方法 150
第一节 税收遵从风险分析识别的意义 150
第二节 税收遵从风险分析识别原则与运行体系 154
第三节 税收遵从风险分析识别技术与方法 157
第四节 关键税收遵从风险指标分析识别方法 169
第六章 税收遵从风险评价技术与方法 188
第一节 税收遵从风险评价的意义 188
第二节 税收遵从风险评价方法 191
第三节 税收遵从风险等级排序与预警监控 211
第七章 税收遵从风险应对方法与实务 216
第一节 税收遵从风险应对的意义 216
第二节 税收遵从风险应对策略 220
第三节 重点行业及涉税业务风险应对措施 227
第四节 税收遵从风险应对实务及案例分析 233
第八章 采掘业、制造业税收遵从风险分析监控模型构建与
风险应对案例 259
第一节 煤炭开采、洗选行业税收遵从风险分析监控模型与
风险应对案例 259
第二节 钢压延加工行业税收遵从风险评估模型构建与
风险应对案例 279
第九章 “营改增”相关行业税收遵从风险分析监控模型构建与
风险应对案例 293
第一节 “营改增”房地产行业税收遵从风险分析监控模型与
风险应对案例 293
第二节 “营改增”公路货运业风险分析监控模型与
风险应对案例 326
第三节 “营改增”餐饮行业税收遵从风险分析
监控模型构建与风险应对案例 344
参考文献 370

Introduction

前 言

党的十八届三中全会通过了《中共中央关于全面深化改革若干重大问题的决定》,对全面深化改革作出了战略部署,提出了财税体制改革是全面深化改革的重中之重。财税部门在贯彻落实十八届三中全会精神的过程中,既要研究和制定税制改革的战略规划,又要研究深化税收征管改革的战略措施,充分借鉴国际先进理念和经验,凝聚各方智慧和力量,更好地推进现代税收制度建设,不断提高税收治理体系和治理能力的现代化、国际化水平。2009 年4 月,国家税务总局在《全国中长期税收征管工作规划(2010—2015 年)》中明确提出,要在今后六年中建立“以申报纳税为基础,以信息管税为依托,以税收(遵从)风险管理为导向,规范执法,优化服务,促进税收遵从”的现代税收征管体系。经过近年来全国税务系统广大税务干部的积极创新改革与探索实践,我国的税收征管改革取得了可喜的成效,税收征管质效不断提高,促进了我国税收收入的持续稳定增长。但是,随着数字经济与互联网信息技术的日新月异的发展,凸显出我国现行税收征管存在一系列亟待解决的制约瓶颈,征管改革面临新的形势和挑战。2015 年10 月13 日,中共中央办公厅、国务院办公厅印发了《深化国税、地税征管体制改革方案》,进一步明确了“以防范税收(遵从)风险为导向,依托现代信息技术,转变税收征管方式,优化征管资源配置,加快税收征管科学化、信息化、国际化进程,提高税收征管质量和效率”。

税收遵从风险管理是风靡全球的国际税收治理模式,是现代税收治理的发展趋势与潮流,是我国深化税收征管改革的方向。在税收征管改革的实践中,税收遵从风险管理属新生事物,理论和实践的探索尚处于起步阶段。由于征管理念、经济环境、法律制度、社会信用体系建设及互联网信息技术发展程度的不同,在理念认识、立法保障机制建设、组织机构体系建设、资源优化配置、税收遵从风险的流程化管理、税收遵从风险分析识别技术的开发、税收大数据技术应用等方面尚存在很多瓶颈因素需要破解,很多难题需要积极探索和研究解决,迫切需要系统的理论、技术方法加以指导。在这种背景下,为了紧密配合和落实国家税务总局提出的深化税收征管改革的战略目标,笔者结合近年来税收遵从风险管理的教学科研和实践经验,着力从国际、国内全新视角,探索构建我国税收遵从风险管理的理论和方法体系,为有效推进和实施税收遵从风险管理提供有益的理念、方法和经验借鉴。

笔者近年来主要从事税收遵从风险管理、税收大数据分析技术应用的教学和研究工作,同时深入全国税务系统开展了大量的实践调研和实证分析,主持国家税务总局、辽宁省国税局、辽宁省社科联税收风险管理领域重点科研课题并获奖,指导和参与了河北地税局、山东国税局、江苏地税局、大连国税局等部分地区税收风险管理战略规划制定、税收风险分析监控模型的研发、金税工程信息化技术平台开发、测算和论证等工作,已取得前期的初步成果。本书的基本观点、核心理论、技术方法等学术观点和实证分析模型先后在《中国税务报》、《税务研究》、《涉外税务》和《中国经贸导刊》等核心学术期刊上发表。本书的特色是理论的创新性与系统性、方法的科学性与有效性,着力按照科学的风险管理原理,运用系统比较和实证分析的研究方法,广泛借鉴国际、国内税收遵从风险管理的先进理念和有益经验,紧密结合我国现行税制和征管实际,系统甄别筛选,归纳萃取提炼,深入比较分析和研究相关文献的理论和实践价值,把税收遵从风险理论与税收风险分析技术有机结合,提出一系列创新的理论观点和方法,按照国际风险管理ISO 31000 的标准化流程构建我国税收遵从风险管理的理论体系和方法体系,通过税务系统风控模型数据的定量实证分析、信息化技术系统的运行及实践检验,进一步深化和确认了相关理论和方法的科学性、系统性和有效性。

在本书出版之际,诚挚感谢国家税务总局中国税务学会钱冠林会长、董志林副会长,中国税务学会税收学术研究委员会学术委员副秘书长焦瑞进等有关领导给予的倾心指导和支持。感谢辽宁税务高等专科学校佟俊海校长、王奇志书记、张紫东副校长、郭江副校长给予的全力支持和指导帮助,感谢河北省地税局王文涛副局长,大连长兴岛国税局邢玉俊局长、冯雷副局长,河北石家庄市地税局李渊局长,廊坊市地税局周永利副局长等领导及有关部门在税收遵从风险监控模型测算实证等方面给予的大力支持和贡献。

值此本书出版之际,亦是父亲离开我们一周年,我深深怀念父亲,在此感恩和告慰父亲在天之灵:“女儿拼命努力,只怕辜负了父亲的期望。”诚望本书的出版能对我国税收遵从风险管理起到积极的推动作用,我们会紧密结合国地税征管改革及金税工程推进中出现的问题,积极探索税收大数据分析技术方法及互联网信息技术手段在税收遵从风险管理实践中的深度开发应用,积极推进建立以税收风险管理为导向,以分级分类管理为基础的现代税收征管体制,不断提高税收遵从度,引领征纳共赢,为我国税收遵从风险管理理论和实践的发展做出更大的贡献。

衷心欢迎和期待各界人士对本书提出宝贵意见。

李晓曼

2016 年6 月


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Jingdong book