运用风险管理理论加强税源管理

Improve Tax Source Administration by Venture Management Policy

随着社会经济的发展,风险管理理论在各个领域得到了迅速的发展,相关的理论和实践研究逐渐趋于成熟。我国的税务系统也在逐步引入风险管理的理念,进行一系列的实践活动,从而加强税源的管理,提高税收征管的质量和水平。本文以税收风险管理的基本理论为出发点,分析了风险管理理论在我国税源管理过程中存在的问题,并提出了一系列有针对性的措施,以期进一步完善我国税源风险管理系统,提高税源管理的水平,保证国家的税收收入。

With the development of social economy,risk administration theory spreads globly,in the meantime relevant theory and practise research spread as well.In tax industry,the concept of risk administration has introduced into china gradually so as to reinforce tax source management,improve tax collecting quality.The paper analyses issues in tax source management and puts forward countermeasures so as to improve the system,guarantee tax income.