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1、摘 要 I摘 要 近年来，随着行政复议法、行政诉讼法、国家赔偿法、新征管法及其实施细则等各项法律法规的深入实施，社会法制化程度不断提高，税务行政管理相对人的维权意识和法律意识显著增强，客观上对税务机关的执法工作提出了更高的要求。然而，由于我国目前仍处于市场经济转轨时期，市场发育不健全，信用体系不完备，依法治税环境还不够理想，税务行政执法工作受各种因素的影响和约束，客观上蕴含着较大的执法风险。其在实践中表现为：税务行政复议和诉讼案件不断增多，税务机关因行政诉讼败诉、行政赔偿，因国家税收损失而被追究法律及行政责任等，极大地影响了税务机关的执法权威和社会形象。社会的法制化进程和依法治税的现实需要，呼
2、唤税务机关及其执法人员切实增强税收执法风险意识，并对我们从理论和实践上认真研究和防范税收执法风险，提出了迫切要求。 本文以经济学、 管理学理论为依托， 以税收执法风险现状为研究背景，以马克思主义唯物辩证法为基本研究方法，综合运用纵向比较与横向比较相结合、宏观分析与微观分析相结合、归纳法与演绎法相结合的研究方法，对税收执法风险的涵义界定、产生根源、种类表现、实践意义进行深刻阐述，对其形成原因、历史沿革、发展状况、防范机制建设进行深入探索，并据此提出了防范税收执法风险的四项具体对策。论文从大处着眼、小处着手，结合笔者多年的税收工作实践经验，深入浅出地对新形势下税收执法风险问题进行了探讨，较为全面系
3、统地总结出税收执法风险防范的具体对策，对推动税收工作法制化进程具有良好的促进作用。 关键词：税收执法 风险防范 预警机制 研究Abstract IIAbstract Recently, With the promulgation and implementation of the Administrative Review Law, Administrative Procedural Law, State Compensation Law, Collection and Management Law and their implement provision and other laws an
4、d regulations, the level of legalization of society has improved, revenue administrative management counterparts sense of right protection and law has strengthened, which actually put forward higher demand for the enforcement of the tax authorities. However, as we are still in the transition to the
5、market economy, tax administrative law enforcement has always been affected and curbed by factors such as, imperfect development of market, incompleteness of the credit system, unsatisfied atmosphere of tax legalization ,so risk of administration enforcement is relatively high. The risk is reflected
6、 in the increasing numbers of administrative reviews and court cases, defeat lawsuits and compensations of tax authority in the administrative litigations, subjection to administrative sanctions and legal liabilities due to state tax losses which greatly affect the law enforcement authority and soci
7、al image. The practical needs of legal system advancement and tax legalization call for the improvement of risk consciousness in tax law enforcement of tax authority and law enforcement officials and require demandingly for study and avoidance of risks in the tax law enforcement theoretically and pr
8、actically. This article regards the theory of economics and management as the background, the status quo of tax law enforcement risk as research setting, Marxist dialectical materialism as the research method and it combines the research method of the longitudinal comparison and the crosswise compar
9、ison, macro-analysis and micro-analysis, induction and deduction and explains in depth about the definition, origin, types, manifestations, and practical significance. Whats more, it also thoroughly studies the cause, history, development and mechanism, at the same time introduces four ways to keep
10、away from the tax law enforcement risk. The text features Think Big, Start Small. With years of work experience in tax collection, the author discusses the problem of tax law enforcement risk under new situation and systematically summarizes specific suggestions about avoiding tax law enforcement ri
11、sk which benefit the legal process of tax work. Key words: tax law enforcement risk prevention study 目 录 III目 录 导 论1 第 1 章 税收执法风险发生基础分析3 1.1 税收执法风险的涵义界定 3 1.2 税收执法风险的种类及表现3 1.2.1 共有风险行为及其表现3 1.2.2 具体风险行为及其表现4 1.3 税收执法风险产生的根源 7 1.3.1 纳税人的思想因素 7 1.3.2 法律环境是税收执法风险存在的社会因素7 1.3.3 政策制定不科学 8 1.3.4 税收立法滞后性是税收执法风险的法律因素8 1.3.5 税收征管机制内部因素9 1.4 税收执法风险防范研究的实践意义10 1.4.1 有利于推进依法治税 10 1.4.2 有利于正确履行税收管理职责10 1.4.3 有利于构建和谐的税收征纳关系10 1.4.4 有利于提升征管质量 11 第 2 章 我国税收执法风险的发展现状12 2.1 我国税收执法风险的现状
