摘要
本文从风险与税收执法风险的概念,税收管理员执法风险的种类、执法风险产生的原因,规避税收管理员执法风险应采取的措施等方面详细地阐述了规避税收管理员执法风险问题。
From the concepts about risk and tax law enforcement risk, types of tax revenue administrator’s law enforcement risk, causes of law enforcement risk producing, adopting the measures about averting the tax revenue administrator’s law enforcement risk, the paper expounds problems about aversion of tax revenue administrator’s law enforcement risk in detail.
出处
《重庆电子工程职业学院学报》
2010年第4期34-36,共3页
Journal of Chongqing College of Electronic Engineering
关键词
税收管理员
执法风险
原因
措施
tax revenue administrator
law enforcement risk
cause
measure
