摘要
在我国目前的税收执法过程中,很多风险是由于程序错误造成的。本文总结了目前我国税收执法程序中的主要风险点,分析了形成风险的主要原因,并就如何防范税收执法程序风险提出了相关政策建议。
Many risks of tax enforcement are caused by procedure errors in current tax enforcement in China. This paper summarizes main risks in current tax enforcement procedure and analyzes main reasons of the risks caused; furthermore, it puts forward some policy suggestions on preventing procedural risks of tax enforcement.
出处
《国际税收》
CSSCI
北大核心
2014年第3期52-55,共4页
International Taxation In China
关键词
税收执法程序
风险
防范
Tax enforcement procedure Risk Prevention
