摘要
本文着重剖析了英国税收风险管理的运作架构、数据来源和技术支撑,为我国以风险管理为核心的税收征管改革提供了启示和借鉴。
This paper focuses on the analysis of the operation framework, data sources, and technical support of tax risk management in the UK so as to provide inspiration and reference for tax collection and management reform in China with focus on risk management.
出处
《国际税收》
CSSCI
北大核心
2014年第2期66-68,共3页
International Taxation In China
关键词
英国
税收征管
风险管理
UK Tax collection and administrationRisk management
