基于风险矩阵方法的纳税服务风险管理

Risk Management of Tax Service Based on Risk Matrix

随着我国服务型政府建设的不断推进,国家税务总局提出了纳税服务是税务部门核心业务的理念。围绕这一理念,各地税务部门开展了形式多样的纳税服务工作。然而,对纳税服务实质内涵理解的偏差,导致纳税服务实际工作带来各种执法、管理风险。利用风险管理理念,通过对纳税服务工作实质及内涵的剖析,对纳税服务工作内容及流程进行风险识别,使用风险矩阵方法对纳税服务风险进行定量计算排序评估,以便集中精力和资源防范关键风险。

With the advancements of the construction of service-oriented government,State Administration of Taxation addresses a concept that tax service is the core service of all levels of administration of taxation.In order to fully implement this work,administration of taxation around the country carried on various forms of tax services.However,deviation in understanding the connotations of tax service resulted in different kinds of risk of law enforcement and management in practical tax service work.This article focuses on analyzing the connotations of tax service and identifying the risk of content and flow of tax service by using risk management concept.Therefore,it can pool all energy and resources to prevent key risks in tax service by using risk matrix to calculate quantitatively and to put risks in order to evaluate.