税收执法风险的成因及防范研究

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1、＼代巧聲．ｒ＾ＪＡＮＧＸＩＵＮＶＥＲＳＩＯＦＦＩＮＡＥ＆ＥＣＯＮＯＭＣＳＩＩＴＹＮＣＩ中图分类号ＵＤＣ硕±学位论文ＭＡＳＴＥ民ＤＩＳＳＥＲＴＡＴＩＯＮ，论文题目税收执法风险的成因及防范研究仲巧Ｔｈｅｃａｕｓｅａｎｄｒｅｖｅｎｔｉｏｎｏｆｔａｘｌａｗｅｎｆｏｒｃｅｍｅｎｔｒｉｓｋ论文ｐ巧目棋文）张君华黄桂香作者导师申请学位硕去培养单位财税与公共管理学院公共管理财税与公共管理学科专业硏究方向二〇—六六月年独创性声明本人声明所呈交的论文是我

2、个人在导师指导下进行的研究工作及取得的研究成果。尽我所知，除了文中特别加Ｌ乂标注和致谢的地方外，论文中不包含其他人臣经发表或撰写的研究成果，化不包含为获得注西财经大学或其他教育化构的学位或证书所使用过的材料一。与我同工作的同志对本研究所做的任何贡献均臣在论文中作了明确的说明并表录了谢意。关于论文使用授权的说明本人完全了解江西财经大学有关保留、使用学位论文的规定，即：学校有权保留送交论文的复印件，允许论文被查阅和借阅；学校可公布论文的全部或部分内容，可Ｌ乂采用影印、缩巧或其他复制手段保存论文。化（保密的论文在解密后遵守此规定）

3、＾赌孤＂心ｙ目录1导论····························································································································11.1研究背景与意义·······························································································11.2国内外研究现状·······························

4、································································21.2.1国外研究现状·························································································21.2.2国内研究现状·························································································21.3研究思路与方法··········

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6、··············62.1税收执法风险概念···························································································62.2税收执法风险特征···························································································62.3税收执法风险类型·······················································

7、····································72.3.1故意风险和过失风险·············································································72.3.2内部风险和外部风险·············································································72.3.3实体风险和程序风险···········································