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税收风险管理是指各级税务机关将风险管理的理念运用到税收征管模式中,运用信息化手段,对涉税数据进行风险比对,最终发现税收风险疑点并消除风险点,防止发生国家税款的流失。税收风险管理主要分为风险识别、风险排序、风险推送、风险应对四大环节。风险识别、风险排序和风险推送的职能一般由风险监控机构履行,风险应对的职能根据风险排序等级的高低分别由纳税服务局、各税源管理分局和稽查局履行。
Tax risk management refers to the tax authorities at all levels will apply the concept of risk management to the tax collection and management mode, the use of information technology means, the risk of tax-related data comparison, and ultimately find the suspicion of tax risk and eliminate risk points to prevent the occurrence of state taxes The loss. Tax risk management can be divided into four parts: risk identification, risk ranking, risk pushing and risk management. The functions of risk identification, risk ranking and risk pushing are generally performed by risk monitoring agencies. The functions of risk management are performed by the Tax Service Bureau, tax source administration branches and inspection offices according to the level of risk ranking respectively.