摘要
自税务系统开展税收征管改革试点并着手风险管理探索后,部分单位仍在沿用老一套工作思维行事,未建立起对风险管理流程的深入认识,"新制度旧办法"、"新机构旧套路"的问题阻碍了税收征管整体效能的发挥。本文通过分析当前税收风险管理存在的问题,提出构建全员配合协作机制、加强涉税情报管理、建立推送审定制度等进一步完善税收风险管理运行机制的建议。
Since the pilot reform of the tax collection and administration is launched and the exploration of the tax risk management is carried out, some organs are still working with the stereotypical thinking instead of establishing in-depth understanding of the tax risk management process. The fact that the new system is implemented in the old way and the new organs still work with the stereotypical thinking hinders the overall effectiveness of tax collection and administration. This paper analyzes the existing problems of tax risk management. On this basis, the paper gives some suggestions on further improvement of the operating mechanism of tax risk management, including building a full cooperation and coordination mechanism, strengthening tax-related information management and establishing an examination and approval system for transferring.
出处
《税务研究》
CSSCI
北大核心
2016年第7期67-70,共4页
关键词
税收
风险管理
运行机制
税收征管
Tax
Risk management
Operating mechanism
Tax collection and administration
