防范与化解我国税收执法风险问题的研究
The study of precaution and solution our country tax law enfrocement risk
Abstract
随着我国税收收入连年快速增长，纳税人户数急剧增长，税收执法工作的外部环境也日益复杂，税收执法人员面临的执法风险不断提高。如何有效的防范和化解税收执法风险成为当前需要解决的重要课题。本文从税收执法风险管理的基本理论入手，结合我国当前的经济发展形势及纳税人意识的形成过程，对加强税收执法风险管理的必要性进行阐述分析，针对目前我国税收执法工作中存在的执法行为不规范，税收执法人员素质及内外部执法监督等问题，运用案例分析和规范分析的方法，寻找税收执法风险存在的根源，并结合税收工作实际提出防范和化解税收执法风险的对策。 本文共五章。第一章，导论。主要阐述选题背景、选题意义、文献综述、研究方法、创新与不足；... Along with our country tax revenue the express growth, the taxpayer number rapid rise, the tax revenue law enforcement work's external environment also day by day is successive years complex, the tax revenue law enforcement officials enhance unceasingly faced with the law enforcement risk. How the effective guard and does the melt tax revenue law enforcement risk become the present need solution ...