纳税申报后三种税收风险应对手段辨析

An Analysis on the Countermeasures against Three Tax Risks after Tax Declaration

本文从目标、导向、流程定位三个角度论述了纳税评估、税务审计、税务稽查之间的联系,界定了三者在税收风险管理中的地位。同时,从概念、适用对象、证据、结论应用四个角度阐述了三者的区别。

This paper illustrates the relationship among tax assessment, tax audit and tax inspection from three perspectives of goals, guidance and process orientation, and defines roles of the three in tax risk administration. Meanwhile, differences are elaborated on the three from four aspects of concept, applicable target, evidence and conclusion application.