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贯彻落实“七五”普法精神,提升干部的法律意识和法制观念,本文从七个方面分析如何防范税收执法风险,从而进一步提高依法决策、依法管理、依法行政的能力和水平,更好地为纳税人服务,为社会服务,为地方经济发展服务。防范和化解税收执法风险不仅是依法治税的客观要求,更是对稳定干部队伍,树立国税形象,提高征管质量,推进依法治税等有着十分重要而紧迫的现实意义。
Carrying out the spirit of “July 5” and “Popularizing Law” and improving cadres’ sense of law and concept of legal system, this article analyzes how to prevent tax law enforcement risk from seven aspects so as to further improve the ability and level of decision making according to law, administration according to law and administration according to law. Serving taxpayers, serving the community and serving the local economy. Preventing and resolving the risk of tax law enforcement is not only an objective requirement for tax administration according to law, but also an important and urgent practical significance for stabilizing cadre ranks, establishing the image of state taxation, improving the quality of collection and administration, and promoting tax administration according to law.