摘要
我国税收管理体制机制存在的一些突出的矛盾和问题,制约着税收管理实现科学化、专业化、精细化,制约着税收征管质量和效率的有效提高。风险管理理论为有效解决上述矛盾和问题提供了重要启示和有效路径。借鉴风险管理理论,创新我国税收管理的体制机制,有利于实现税收管理效能的最大化,不断提高税收管理的水平和质量。
There are many obvious problems and contradictions in China＇s tax administration system mechanism, which restrict the tax administration to achieve scientific, professional, and elaborate management and restrict the improvement of the quality and efficiency of tax administration. Risk management theory provides the important inspiration and valid path for resolving these problems. Learning from risk management theory and innovating our tax administration system mechanism will facilitate to improve the efficiency, the level and the quality of tax administration.
出处
《税务与经济》
CSSCI
北大核心
2010年第4期105-107,共3页
Taxation and Economy
关键词
风险管理
税收风险
税收征管
体制机制
risk management
tax risk
tax administration
system mechanism
