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由于纳税人之间贫富差距等社会矛盾可能归罪于税收调节未发挥作用,以及经济的波动、企业的成长规律产生的企业破产、群体性事件等未能及时的作好防范等都加大了税务部门的履行职责风险。本文梳理某产业税额调整冲突事件(下称A事件)中存在的风险点,归集事件税收执法风险,提出税收执法风险的子风险,根据税收执法的特性建立税收执法风险模型,以更充分认识影响税收执法存在的风险。
Social contradictions such as the disparity between rich and poor among taxpayers may be blamed on the ineffectiveness of tax regulation and the economic fluctuations and the failure of enterprises in bankruptcy and mass incidents resulting from the growth of enterprises to make timely precautions Tax departments to perform their duties and risks. This paper combs the risk points existing in the adjustment of a certain amount of industrial tax adjustment conflict (hereinafter referred to as “A” incident), collects the risk of law enforcement and provides a sub-risk of tax law enforcement risk, and establishes a tax risk-based risk model based on the characteristics of tax law enforcement in order to fully understand Affect the tax law enforcement risk.