回应性监管与“放管服”改革下的税收风险管理  

Responsive Supervision and Tax Risk Management under the Reform of“Decentralization,Regulation and Service”

作　　者：宋朗 SONG Lang(School of Civil and Commercial Law,Southwest University of Political Science and Law,Chongqing 401120,China)

机构地区：[1]西南政法大学民商法学院,重庆401120

出　　处：《税务与经济》2020年第6期86-92,共7页Taxation and Economy

基　　金：2019年度教育部哲学社会科学研究后期资助项目“公司控制权强化机制视域下的外部投资者保护研究”(项目编号:19JHQ073)。

摘　　要：分类施策作为管理常识在税收风险管理中一直有所体现,新时代下税收风险管理需要成熟和体系化的理论供给。在税收风险管理领域吸纳回应性监管理论,有助于税务机关更好地落实"放管服"改革的各项要求。借鉴域外回应性监管的理论和实践,应当进一步优化我国税收风险管理的分类标准、依赖手段和价值导向,由此形成"回应式"税收风险管理与"放管服"改革在理念和手段上的有机契合。与之对应的征管实践应注意技术知识和人际能力培训并重,各科室协同建立"企业电子信息档案",多渠道夯实基础数据质量。The implementation of classified policies,the general knowledge in management,has always been reflected in tax risk management.In this new era,tax risk management needs the support of mature and systematic theory.The application of responsive regulatory theories in tax risk management will be conducive to the implementation of any requirements of the reform of"decentralization,regulation,and service".It is necessary to optimize the classification standards,reliance methods and value orientation of tax risk management based on the theory and practice of responsive supervision in foreign countries.Thus,the"responsive"tax risk management will adjust to the reform of"decentralization,regulation,and service"in concept and means.In the practice of corresponding collection and management,first,the importance should be attached to both technical knowledge and interpersonal competence training.In addition,various departments should be in coordination with each other to establish an"enterprise electronic information file"in order to consolidate the quality of basic data through multiple channels.

关 键 词：回应性监管 税收风险管理 纳税遵从 “放管服” 

分 类 号：F810.42[经济管理—财政学]