摘要
合理的税收征管模式可以提高税收征管能力,降低税收征管成本。我国现行的征管措施随着经济社会的发展和税收管理理念的更新逐渐暴露出一些税收风险。因此,我国应借鉴发达国家的经验,坚持依法治税、实行税源分类分级管理、加强信息化建设、强化纳税评估、突出税务稽查、优化纳税服务体系,以便有效地防范和降低税收风险。
The reasonable tax collection and management pattern may improve the ability of tax collection and management, and reduce its cost. Our country＇s present tax collection and management model is easy to cause the tax risk along with the economic society development and the tax management idea＇s updates. Therefore, our country should study the developed countries experience, and optimize the present tax collection and management pattern in the following areas： to insist collect taxes according to law, to insist classification administration for the tax source, to strengthen the informationization construction, to strengthen tax assessment, to outstanding tax examination, to optimize service system. These ways above can prevent the tax risk effectively.
出处
《河北经贸大学学报》
CSSCI
北大核心
2012年第4期30-33,共4页
Journal of Hebei University of Economics and Business
基金
西安市科技局2011软科学项目HJ1107(4)
关键词
税收
征管模式
风险防范
tax
collection and management pattern
risk prevention
