摘要
随着我国经济的飞速发展,税务征收量越来越大,随之暴露的征纳税体系问题也越来越多。税收风险管理机制作为该体系的重要管理手段,在实行过程中有很多问题和值得改进的地方。文章阐述了研究的意义和背景,剖析税收管理中存在的问题和成因,并对我国税收管理机制的改善提出建议,对我国税收风险管理的运行有所帮助。
With the rapid development of China’s economy,the amount of tax collection in China is increasing,and the problems in the tax collection system are also increasing.As an important management method,the tax risk management mechanism has many problems and areas worth improving.This paper analyzes the significance and background of the study,and gives some suggestions to improve the tax management mechanism.
作者
王吟秋
Wang Yinqiu(Jingchu Institute of Technology,Jingmen,Hubei 448000)
关键词
税务风险
风险管理
改善
tax risk
risk management
improvement
作者简介
王吟秋,女,湖北应城人,本科,研究方向:财务管理。
