曲靖市地方税务局税收风险管理研究.pdf

曲靖市地方税务局税收风险管理研究.pdf

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时间:2020-03-05

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1、ABSTRACTThekeyliesinthetaxactinaccordancewiththetaxlaws.Countryaccordingtolawtolevycitizens,citizensliabletotaxinaccordancewiththelaw,whichisatalltimesAlmostwithoutexceptionthetaxguidelines.China'staxmanagementbusinessafteryearsofsteadydevelopment,cityandc

2、ountytaxauthoritiesatalllevelstostrictlyregulatetaxlawenforcement,strengthentaxenforcementsupervision,strictlyimplementtheresponsibilityoflawenforcementsupervision,soourworkhasbeenconsiderableprogressintaxlaw;butweshouldclearlyrecognizethedeficiencies.Over

3、theyears,duetothefrequentoccurrenceoflaxenforcementofadministrativeproceedings,lawenforcementmisconductormalfeasancecausedbynegligence,thetaxlawenforcementpersonnelinaccordancewiththerelevantlegalprovisionswhichalsoinvestigatedtherelatedresponsibilities,su

4、chascriminalliability,administrativeliabilityorfaultliabilitylawenforcement.Thesefactsillustrateafewpoints:First,andsimilarsocialactivities,economicactivities,thenaturalworld,thetaxenforcementprocessthereareuncertainties,therearealsounknownrisks;thesecondi

5、sthetaxauthoritiesinthecurrentworkflow,taxfocussectorsofthepost-supervisionoftaxenforcementandpostaccountabilityofthetaxlawenforcementpersonnel,topreventionfortaxenforcementandtaxenforcementmatterofsupervisionandinsufficientattention.Inthispaper,byanalyzin

6、gthecurrentsituationofriskmanagementdevelopmentQujingLocalTaxationBureaucurrentlytax,basedonthebasisofthetaxlawenforcementriskpreventionandcontroloftheoreticalresearchontheemergenceofQujingLocalTaxationBureaufortaxriskmanagementprocess,datacollectionqualit

7、y,andevaluateissuessuchaslackofprofessionals,targetedproposestostrengthenriskmanagementawareness,clearorganizationandmanagementstructure,improvethequalityofdatacollection,trainingofspecializedpersonnelandothermeasures,wehopethiscanbeforStrengtheningandperf

8、ectingourtaxriskmanagement,taxlawtobettercarryouttheobjectivesandthepromotionofeconomicstabilityandorderlydevelopmentofthemarkethasapositiveimpact.KEYWORDS:Thetaxriskmanagement;Sourcesoftaxrevenue;Problems;St

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