风险管理视角下的税收评定制度构建  

Construction of the Tax Assessment System from the Perspective of Risk Management

作　　者：李晓安[1] 马然 LI Xiaoan;MA Ran

机构地区：[1]首都经济贸易大学法学院

出　　处：《税务研究》2022年第4期75-81,共7页

基　　金：教育部人文社会科学研究规划基金项目“民商关系视野下的社会信用私法原理研究”(项目编号:21YJA820003)的阶段性研究成果。

摘　　要：基于税收风险管理的要求,现行《税收征管法》亟待修订以适应税收征管实践发展的要求。为此,应在《税收征管法》的修订中构建税收评定制度,以纳税人分类管理为基础,确立自我评定为主的模式,增设对大企业纳税人、重点税源企业以及高收入高净值自然人纳税申报需行政评定的要求。同时,以涉税信息披露、机构改革等配套制度为支撑,形成征纳双方权利义务明确的税收征管制度体系,提升税收风险应对机制效用,实现税收风险管理的合法化、合理化。Due to demands for the compatibility of tax risk management, it is urgent to amend the current Law of the PRC on the Administration of Tax Collection, so as to meet the new requirements of the dynamic tax administration practice. Therefore, the tax assessment system should be constructed in the process of revising the Law of the PRC on the Administration of Tax Collection. In addition, a self-assessment model should be established in accordance with the classification of taxpayers’ management, and administrative assessment requirements should be added for the taxpayers of large enterprises, the main source of tax revenue enterprises as well as high income natural-people and high net-worth group over the course of the tax declaration.At the same time, supported by complete sets of systems such as tax-related information disclosure and institutional reform, a legal system of tax collection and administration with clear rights and obligations for both parties should be created in order to ensure the effectiveness of the tax risk response mechanism and the implementation of the legalization and rationalization of tax risk management.

关 键 词：税收风险管理 税收评定制度 纳税评估 税收征管法 税额确认 

分 类 号：D922.22[政治法律—经济法学]