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税收执法关乎社会稳定及人民发展,对于依法治税,规避及防范执法风险具有重要意义。作为税收法制监督中的重要一环,税收执法风险分析及内控机制构建都需要执法部门的参与,这样才能够更好的满足我国的社会主义发展需求。税收执法风险的存在主要是由队相关执法人员的控制不到位造成的,本文通过对税收执法内控机制进行阐述,并就税收执法中的风险进行分析,提出了加强内控机制的对策,以期进一步推动我国的社会经济发展。
Tax law enforcement is related to social stability and people’s development. It is of great significance for tax administration, evasion and prevention of law enforcement risks. As an important part of legal supervision of tax revenue, risk analysis of tax law enforcement and construction of internal control mechanism all need the participation of law enforcement departments so that we can better meet the development needs of our country’s socialism. The existence of tax law enforcement risk is mainly caused by the lack of control of the relevant law enforcement officers in the team. This paper elaborates the internal control mechanism of tax law enforcement and analyzes the risks in the tax law enforcement, and puts forward the countermeasures to strengthen the internal control mechanism so as to further promote China’s social and economic development.