稅務執(zhí)法風險的法律防范.pdf

1、分類號學校代碼～10542密級學號012009410011稅務執(zhí)法風險的法律防范Legalpreventionoftheriskoftaxenforcement湖南師范大學學位評定委員會辦公室二0一二年十一月AbstractInrealitytheimpactoftaxenforcementeffortsduetovariousfactorssuchasthehardwareandsoftwareintheobjectivecontai

2、nsagreaterriskoflawenforcement，thisriskintoreallygreatdamagetothetaxpayerslegalrights，butalsoaffectthetaxauthorityoflawenforcementauthorityandsocialimage，anegativeimpactontheentiretaxlawenforcement。Taxworkingpeople’Slive

3、lihoodinChina’Seconomicprosperitysocietyisincreasinglymovingtowardstheruleoflawweshouldcorrectlyunderstandthetaxlawenforcementpowers，andstrengthentaxenforcementriskconstructioneffectivelyavoidtheriskoftaxenforcement，taxe

4、nforcementactivitiestoberuneffectively。ThroughouttheStates，thetaxauthoritiesareinvariablyintroducedtaxlawenforcementriskmanagementphilosophythecoreofthisconceptistheorganicintegrationoftheconceptoftaxcomplianceandriskman

5、agementconcept，limitedthecollectionandmanagementofresourcesforthetaxauthoritiestore—integration，anditsprioritydifferentriskstodifferenttypesoftaxpayersatrisktaxpayersandthefieldtotakeadifferentriskresponsestrategies。Theo

6、reticalcirclesathomeandabroadtointroduceriskpreventiontheoryoftaxenforcementissuesrelatedstudies，howeverthelackofasystematicstudyoftheriskpreventionmechanismontaxenforcement，lackofoperabilityguidanceintheactualtaxlawenfo