论文部分内容阅读
税收执法风险是相对于两个主体而言的一种风险形态。相对于税务机关,这种风险是税收执法行为及其后果偏离税收法律立法原意,税收法律和政策不能正确实现最初意图的一种风险,就是说税收法律法规的执行不能达到应有效果的一种风险。对于执法个体,也就是税务干部来说,其面临的是由于对法律原意理解不透或执行不力,或因其他原因导致违背法律而可能承担相应责任的风险。这两个方面的风险统称为税收执法风险。
Tax law enforcement risk is relative to the two subjects in terms of a risk profile. Relative to the tax authorities, this kind of risk is a risk that the tax law enforcement behavior and its consequences deviate from the original intention of the tax law and that the tax law and policy can not correctly achieve the original intent. That is, the implementation of tax laws and regulations can not achieve the desired effect risk. For law enforcement individuals, that is, tax cadres, they face the risk of being able to assume corresponding responsibilities due to imperfect or ineffective enforcement of laws, or other reasons that lead to violations of the law. These two aspects of the risk collectively referred to as tax law enforcement risk.