由于当前某些税收管理制度的缺失和不完善,无时不增加着税收执法人员的执法风险,为确实做到关口前移,使税收执法风险得到有效防范和持续化解,引入风险管理理念,山东省菏泽市巨野县国税局与时俱进开展了内控预防体系的心理建设。通过蓝盾监察令、税收风险管理平台、风险防范双规制等执行品牌实现内控预防及风险防范的心理建设效果。 Due to the lack and imperfection of some tax management systems at present, the law enforcement officers of tax revenue always increase the risk of law enforcement, so as to ensure that the tax law enforcement risks are effectively prevented and resolved continuously, and the risk management philosophy is introduced. Shandong Heze City, Juye County IRS to keep pace with the times to carry out the internal control prevention system of psychological construction. Through the Blue Shield Supervision Order, tax risk management platform, risk prevention and other regulatory dual brand implementation of internal control prevention and risk prevention psychology effect.