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“营改增”是当前全面减税改革的重要内容之一,在全面实施“营改增”后的一年里,暴露出了一些税收征管风险管理方面的问题,如税收风险管理意识淡薄、征管资源配置不合理、税收征管风险管理机制的信息化建设不完善以及税收征管风险管理预警系统不足等问题。因此,本文从税收风险管理和控制的角度,分析“营改增”后期税收征管活动存在的风险因素,并针对性地提出建立起集约化税收风险管理的构架体系,为保证实施高效税收征管活动提出建议。
In the year after the full implementation of the “tax reform”, some problems in the management of tax collection and management have been exposed, such as tax risks Weak management awareness, irrational allocation of collection and management resources, imperfect information construction of tax collection and management mechanism, and lack of early warning system of tax collection and risk management. Therefore, from the perspective of tax risk management and control, this paper analyzes the risk factors existing in the tax collection and management activities in the late stage of “tax reform” and proposes to set up a framework of intensified tax risk management in a targeted manner. In order to ensure the implementation of efficient taxation Collection activities to make recommendations.