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有效规避税收风险不仅体现在对外部的规范执法,同样体现在内部的协调与制度建设方面。因此加强税务系统内部各部门间的管理协调与制度建设,防范税收执法风险也是税务机关当下的重要工作。本文从管理协调与内部制度入手,结合天津市地税征管实际,提出管理协调与内部制度方面的税收风险点及对策建议。
Effectively avoiding tax risks is not only reflected in the external norms of law enforcement, also reflected in the internal coordination and institutional building. Therefore, to strengthen the management coordination and system construction among various departments within the tax system and prevent the risk of tax law enforcement is also an important task now for the tax authorities. This article starts with the management coordination and the internal system, and combines the reality of the local tax collection and management in Tianjin City, puts forward the tax risk points and countermeasures in the management coordination and internal system.