作者认为,由于“合规”性管理使公司避免了经营的法律性风险,适应了现代法治社会,因而被其他行业作为一种重要管理形式相继引入。为了使税务管理更好地遵守各项法律、法规及规章制度,我国有必要将“合规性”管理概念和机制引进到税务管理之中,不断加强和提高税务部门的执法水平和执法质量,从而促进我国的税收法治化进程。 The author believes that due to the “compliance” of the management of the company to avoid the legal risks of business, adapted to the modern rule of law in society, and therefore by other industries as an important form of management have been introduced. In order to make the tax administration better comply with the laws, regulations and rules and regulations, it is necessary for our country to introduce the concept and mechanism of “compliance” management into the tax administration, continuously strengthen and improve the level of law enforcement and the quality of law enforcement in the tax department, Thus promoting China’s legalization of taxation process.