试论税务危机的爆发诱因和化解策略

On the Incentive and Dissolve of Tax Crisis

税务危机属于公共危机的重要组成部分,主要是由社会、思想、媒介、制度、管理和文化等诱因引发。应在坚持短期处置与长期根治相结合、分级响应与属地管理相结合、理性疏导与适时威慑相结合、快速反应与谨慎处置相结合的原则基础上,短期内采用强化预警、掌控舆情和快速应对的办法予以规避和化解,长期则主要通过创新危机处置机制予以根治。

Tax crisis belongs to public crisis. It is mainly caused by social, ideological, media, system, manage- ment and culture. The paper argues that in the short term we approach to avoid and dissolve the tax crisis by strengthening early warning, controlling public opinion and rapid response, and in the long term we approach to effect a radical cure through innovative crisis management mechanism based on persisting in the short - term dispos- al combined with long - term cure, graded response combined with territorial management, rational guidance and timely deter combination, rapid response and careless disposal.