法律视角下税务风险的规避和有效防范  

Tax Risk Avoidance and Effective Prevention from Legal Perspectives

作　　者：翁嘉晨[1] 仰思宁 Weng Jiachen;Yang Sining(Chuzhou Vocational&Technical College,Chuzhou 239000,Anhui)

机构地区：[1]滁州职业技术学院

出　　处：《滁州职业技术学院学报》2019年第3期41-43,72,共4页Journal of Chuzhou Polytechnic

摘　　要：税收是国家最重要的财政收入来源,税收征纳活动的有效开展是推动经济社会更好发展的重要力量。市场经济环境下,风险无处不在,税收征纳活动同样存在风险。税收当事各方应充分树立法律意识和风险意识,提高风险防范能力,积极而有效地规避和防范税务风险。Taxes are the country’s most important source of revenue.The effective development of tax collection and payment activities are a critical force to promote better economic and social development.Under the environment of Market Economy,risks has been lying everywhere.Tax collection and tax paying have been facing different kinds of risks as well.Tax parties should fully establish legal awareness and risk awareness,improve risk prevention abilities,avoid and guard against tax risks actively and effectively.

关 键 词：税务风险 税收当事人 纳税风险 税务行政风险 

分 类 号：F275[经济管理—企业管理]