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文章从定义入手,准确把握税收执法风险的定义。在充分调研的基础上,立足事实,全面翔实地表述了税收管理员在实际工作中所遇到的税收执法风险,如在税务登记、变更、注销、发票管理和税收管理员的日常工作量中隐藏的风险。在文章最后一部分,面对所存在的问题,提出了增强法治意识、强化法治和业务技能培训、加大投入、健全协作机制和提高科技管理手段等针对性措施。
The article starts with the definition and accurately grasps the definition of tax law enforcement risk. On the basis of full investigation and research, based on the facts, the tax administrator’s tax law enforcement risks encountered in the actual work are fully and accurately described, for example, in the daily workload of tax registration, change, cancellation, invoice management and tax administrator Hidden risk. In the last part of the article, in the face of the existing problems, we put forward some measures such as strengthening the awareness of the rule of law, strengthening the training of the rule of law and business skills, increasing investment, improving the coordination mechanism and improving the management of science and technology.