论税收征管四大风险及其规避

Four Major Risks and Their Prevention in Tax Collection and Administration

本文在税收征管风险管理是税收执法风险管理关键环节的立论基础上,提出当前我国税收征管存在税收法律适用、税务协助、税收法治与和谐征纳关系、新机构与新流程运行四大风险,并相应提出了规避这四大风险的基本思路。

On the basis of making the point that risk management in tax collection and administration is critical to risk management in tax law enforcement, this paper proposes four major risks such as applicable tax laws, tax assistance, relationship between legal tax governance and harmonious tax collection, and the running of new organization and new operational process in tax collection and administration, and brings about corresponding solution guidelines for preventing these four major risks.