摘要
对行政执法风险进行全方位、全过程的有效管控,是从源头上制约行政执法任性、防控行政执法风险、推进行政执法法治化和规范化的治本之策。本文以税务稽查执法这一典型的行政执法为例,在对我国现行征管模式下的税务稽查执法概况与重要作用、税务稽查执法风险主要表现、危害性以及产生的主客观原因进行实证分析的基础上,力求构建科学严明的行政执法风险管控长效机制。
Taking a full-range and whole-process approach to effectively control law enforcement risk,is the fundamental way to prevent administrative law enforcement capricious,to prevent and control administrative law enforcement risk,and to promote legalization and standardization of administrative law enforcement.This paper take tax audit and investigation law enforcement as an example,using empirical analysis method,described the general situation and important role of tax audit and investigation law in china present tax administration,analyzed the main risk of tax law enforcement,the harmfulness and the subjective and objective causes of the risk,strive to build long-term mechanism of scientific and strict control of administrative law enforcement risk.
出处
《中国行政管理》
CSSCI
北大核心
2016年第2期14-17,共4页
Chinese Public Administration
关键词
税务稽查
执法风险
管控
长效机制
tax audit and investigation law
law enforcement risk
control
long-term mechanism
