摘要
本文借助风险管理的理论框架,结合税收实践经验,从政策与技术角度对税收风险管理进行探索,构建了以税收风险识别、税收风险评估、税收风险控制和税收风险管理效果评价为框架的基本的税收风险管理机制,以期提高国家(政府)、税务机关以及税收执法人员防范、抵御、应对、化解税收风险的能力。
Drawing upon the theoretical framework of risk management and experience of current tax practice, this paper establishes a fundamental system for tax risk management framed in identification of tax risk, assessment of tax risk, control of tax risk and effect assessment of tax risk management by exploring the tax risk management from the perspective of policy and technology, expecting to enhance the capabilities of the government, tax authorities and tax law enforcement officials to keep watch, ward off, cope with and defuse tax risk.
出处
《涉外税务》
CSSCI
北大核心
2011年第3期66-70,共5页
International Taxation In China
基金
福建省泉州市社会科学研究2010年规划课题的研究成果
项目批准号:2010SZ01