税收风险识别方法与应用  

The Method and Application of Tax Risk Identification

作　　者：张景华[1,2] 彭骥鸣[2] 田山鹏 

机构地区：[1]中国社会科学院财经战略研究院,北京100836 [2]国家税务总局党校,江苏扬州225007 [3]江苏省丹阳市地方税务局,江苏镇江212300

出　　处：《财经理论研究》2014年第5期24-29,共6页Journal of Finance and Economics Theory

基　　金：国家税务总局2013年度重点课题<大企业税务风险内控机制研究>;教育培训科研课题<税收风险识别模型与应用>的阶段性成果

摘　　要：实施税收风险管理是税收管理实践的内在要求。税收风险识别是税收风险管理的基础和关键环节,是最能体现"信息管税"和防范税收风险的环节,也是税收风险管理中难点所在。税收风险识别有方法可用。应厘清税收风险、细化风险识别内容、探究风险识别方法、设置风险模型,提高税收风险的识别能力,进而达到防范税收风险、提高纳税遵从度的目标。The implementation of tax risk management is an inherent requirement of the tax administration practices. Tax risk identification is the foundation and key aspect of tax risk management,the best embodiment of the managing tax with information technology and risk prevention,but also the difficulty in tax risk management.Tax risk identification methods are available. We should clarify the tax risk,refine the risk identification content,explore the risk identification method and set risk model to improve the ability to identify tax risks,prevent the tax risk and improve tax compliance.

关 键 词：税收风险 风险识别 方法 应用 

分 类 号：F812.42[经济管理—财政学]