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在深入开展税收征管体制改革中,国家税务总局提出了“以税收征管信息化平台为依托、以风险管理为导向、以分类分级管理为基础,推进征管资源合理有效配置,实现外部纳税遵从风险分级可控、内部主观努力程度量化可考的现代税收征管方式”。实施税收风险管理工作,是新时期各级税务部门税收征管的重要内容。文章通过剖析当前广西地税系统税收风险管理的现状,并结合国外税收风险管理实践经验,就“营改增”后进一步加强广西地税系统税收风险管理提出对策建议,以期为加强税收风险管理提供有益参考。
In deepening the reform of the tax collection and administration system, the State Administration of Taxation put forward the principle of “taking the information collection platform of tax collection and management as the basis, guiding the risk management as the basis, and promoting the reasonable and effective allocation of collection and management resources so as to realize the external tax compliance risk Grading controllable, the degree of internal subjective efforts to quantify the test of modern tax collection methods ”. The implementation of tax risk management work is an important part of the tax collection and administration of tax departments at all levels in the new era. By analyzing the status quo of tax risk management in current land tax system in Guangxi and combining with the practice of tax risk management in foreign countries, this paper puts forward some countermeasures and suggestions on tax risk management in Guangxi local taxation system after Useful reference.