摘要
我国税收管理员制度运行以来,税务人员由于工作能力、水平、方法的限制,在履行税收管理职责过程中未按照或者未完全按照法律、法规和规章的规定实施执法行为,未履行或者未完全履行法定职责的情况时有发生,致使国家和税收管理相对人的合法权益受到损害。税收管理员面临的这种税收执法风险,不仅危害税务机关的执法公信力和执法形象,更会直接触及税务人员的切身利益,因此,有必要建立起防范和化解税收执法风险的长效机制。
Since the operation of our tax administrators system, the implementation of law enforcement of tax officers is not in accordance or not in full accordance with laws, regulations and rules due to the limited working ability, level and method, resulting in the infringed legitimate fights of the nation and related people. The enforcement risk of tax administrators not only harms the credibility and law enforcement image of tax authorities, also influences directly the vital interests of tax officers. We must establish a long - term risk prevention mechanisms to prevent and reduce the risk of tax law enforcement.
出处
《吉林省经济管理干部学院学报》
2011年第6期41-44,共4页
Journal of Jilin Province Economic Management Cadre College
关键词
税收执法风险
税收管理员
税源管理
Tax law enforcement risk
Tax administrator
Tax sources management
