摘要
本文立足直属海关关税业务视角,研究全国海关通关一体化背景下,税收风险管理工作面临的新形势、新要求,分析当前管理上存在难点和不足,探索提出加强直属海关税收风险管理的思路和实现路径。
The article looks into the new situations and demands facing the management of fiscal- risks ,discusses its existing difficulties and shortcomings and proposes ideas and pathways to strengthen the management of fiscal risks in the regional customs, from the perspective of revenue collection in the regional customs and against the backdrop of the national integration of customs clearance.
出处
《海关与经贸研究》
2018年第1期17-24,共8页
Journal of Customs and Trade
关键词
通关一体化
通关模式
税收征管
风险防控
Integrated Customs Clearance
Models of Customs Clearance
Revenue Collection
Risk Control
