探析如何防范税收执法风险  

Analysis of How to Prevent the Risk of Tax Enforcement

作　　者：马海龙[1] 徐虹[1] 

机构地区：[1]中共吉林省委党校,吉林长春130012

出　　处：《行政与法》2011年第11期89-91,共3页Administration and Law

摘　　要：随着市场经济的深入发展和依法治税进程的加快,税收征纳双方的权力和义务得到了进一步明确,纳税人的法律意识、维权意识日益增强,加之社会各界对税收的关注程度与日俱增,税务干部的执法行为受到多层次的监督和制约,税收执法风险越来越大。因此,如何有效防范税收执法风险、增强税务干部自我保护意识,是各级税务机关面临的重要课题。本文拟对税收执法风险的界定及其表现形式、产生执法风险的原因、以及如何有效防范税收执法风险作进一步探讨分析。With the further development of market economy and speed up the process of administering the tax,the tax levied for the powers and obligations of both parties has been further clarified,the taxpayer＇s legal awareness,growing awareness of rights,coupled with community concern about the extent of increasing tax revenue,tax cadre of law enforcement actions by the multi-level supervision and control,increasing the risk of tax law enforcement.Therefore,how to effectively guard against the risk of tax law,tax cadres to enhance self-protection awareness,the tax authorities at all levels face an important issue.This paper defines the risk of tax law and its manifestations,resulting in the risk of law enforcement reasons,and how to effectively guard against the risk of tax law enforcement for further study analysis.

关 键 词：税收执法 税收执法风险 防范措施 

分 类 号：D922.22[政治法律—经济法学]