摘要
税收合同管理顺应了政府职能转变和税收征管理念创新的发展方向。本文梳理了实践中税收合同管理的类型与表现,提出我国税收合同管理面临合法性、当事人违约或不履行职责、管理失控、纠纷处理结果不确定等突出风险。在分析借鉴国外合同管理理论与实践的基础上,提出完善税收合同立法、建立健全税收合同规范运行机制、建立税收合同管理事项的评估制度等建议。
Management on tax-related contract conforms to the trends of govemment tunctlons transrormauon ana concept innovation of tax administration. This article summarizes the type and feature of the tax-related contract management in practice. Meanwhile it presents some outstanding risks faced by the tax-related contract management including the legality, breach or nonperformance of contract, losing control of management, uncertainty of disputes settlement and etc. Based on the analysis of the theory and practice of contract management in foreign countries, this artide puts forward some suggestions like improving the tax-related contract legislation, establishing and perfecting the operation mechanism of the tax related contract, establishing the appraisal system of the tax-related contract management items and etc.
出处
《国际税收》
CSSCI
北大核心
2014年第8期52-56,共5页
International Taxation In China
关键词
税收合同
执法风险
风险防范
Tax-related contract Law enforcement risk Risk prevention
