摘要
近年来，随着社会经济的不断发展，税收征管风险管理逐渐进入税务部门
的视野，成为当前全国税务部门关注和研究的重要课题。税收征管风险管理是
经济新常态下国家税务总局应对税收征管实际现状所做出的一项重大部署，是
推动税收事业向前发展的一项有益实践，同时也是强化现代税收管理能力的一
项创新举措。目前，我国税收征管风险管理理论和实践的探索处于初始阶段，
各级税务部门都存在许多待研究和解决的瓶颈问题。本文从税收征管风险管理
理论研究分析入手，通过学习借鉴国外部分发达国家以及国内部分先行试点省
市开展税收风险管理的的做法和经验，结合本地税收征管工作现状，对宁波市
XS 县国税系统开展税收征管风险管理进行了初步研究分析，希望通过科学地实
施税收风险管理，将税收风险管理贯穿于税收征管的全过程，发挥税收风险管
理在现代税收征管体系建设中的导向作用，从而有效解决当前税收征管中存在
的一些问题，进一步推动转变税源管理方式，提高税收征管效能，提升税收遵
从度和纳税人满意度，降低税收执法风险

关键词：税收征管， 风险管理， 应对策略- I -
Study on Tax Risk Management in Ningbo XS county office of State
Administration of Taxation
Abstract
In recent years,along with the continuous development of society and economy,tax risk
management gradually come into the sight of the tax authorities and tax authorities at all levels
across the country focus on the the research of risk management.Tax risk management is a major
deployment that the state administration of taxation has made to cope with the actual status of tax
collection and management under the new normal economy,it is a good practice to promote the
development of tax career and to strengthen the modernization of tax management ability of
innovation.At present, the exploration of the theory and practice of tax risk management in our
country is in the initial stage, different levels of tax authorities have many problems and
bottlenecks need to study and crack.Starting from the study of risk management theory,combining
the reality of the local tax collection,this article try to carry out a preliminary study on the tax risk
management of XS County tax system on the basis of the study of foreign and domestic practices
and experience of tax risk management. Through the scientific implementation of tax risk
management,let the tax risk management throughout the course of tax collection and
administration,play the guiding role in the modern tax collection system construction,the article is
trying to find the effective solutions for the exiting problems in the current tax collection and
management,further promoting the transformation of the mode of tax management,increasing the
efficiency of the tax collection and administration,promoting tax compliance and taxpayer’s
satisfaction, reducing the tax law enforcement risk.
Key Words：Tax administration ， Risk management， Coping strategies目 录
1 绪 论....... 1
1.1 选题的背景与意义... 1
1.1.1 选题的背景..... 1
1.1.2 选题的意义..... 2
1.2 国内外研究综述....... 2
1.2.1 国外相关研究2
1.2.2 国内相关研究3
1.3 研究的主要思路和方法....... 4
1.3.1 研究的主要思路 ........ 4
1.3.2 研究的主要方法 ........ 4
1.4 论文的难点和可能的创新点与不足.......... 2
1.4.1 论文的难点..... 2
1.4.2 论文的创新点和不足 2
2 税收征管风险管理相关理论概述. 3
2.1 税收征管风险概述... 3
2.1.1 税收征管风险的概念 3
2.1.2 税收征管风险的特征 3
2.2 税收征管风险管理概述....... 3
2.2.1 税收征管风险管理理论........ 3
2.2.2 税收征管风险管理的运行机制 ....... 6
3 宁波市 XS 县国税税收征管风险管理问题分析8
3.1 XS 县国税税收征管风险管理现状. 8
3.1.1 XS 县国税基本征管状况....... 8
3.1.2 XS 县国税税收征管风险管理业务流程.... 10
3.1.3 XS 县国税税收征管风险管理实例分析.... 11
3.2 XS 县国税税收征管风险管理存在的问题.......... 143.2.1 风险管理理念存在偏差...... 14
3.2.2 风险预警指标体系不完善.. 15
3.2.3 数据采集整合利用度不高.. 15
3.2.4 风险管理流程衔接不顺畅.. 15
3.2.5 风险管理专业人才匮乏...... 16
3.2.6 缺乏考评管理成效的定性指标 ..... 16
3.3 XS 县国税风险管理存在问题原因分析 .. 16
3.3.1 全面风险管理理念尚未形成普遍共识..... 16
3.3.2 指标体系建设滞后 .. 17
3.3.3 信息化程度不高 ...... 17
3.3.4 风险管理工作开展缺乏统一规划 . 17
3.3.5 人员数量和质量上存在短缺.......... 18
3.3.6 风险管理评价结果参考价值有限 . 18
4 税收征管风险管理的相关经验及启示 .. 19
4.1 国外税收征管风险管理经验 ........ 19
4.2 国内税收征管风险管理经验 ........ 19
4.3 管理启示 ..... 21
5 加强 XS 县国税税收征管风险管理的对策....... 23
5.
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