随着税收征收管理体制改革的深入推进,税收风险管理理念已逐渐深入人心,税务稽查作为税收高风险应对的一种手段,纳入风险管理流程管理,从而实现了整个税收征收风险管理的闭合流程管理.税收风险管理理念引入到税务稽查工作中,给税务稽查带来了管理上的变革,必将促使税务稽查创新其管理方式和方法,形成新型的税务稽查机制.本文就风险管理导向下税务稽查现状及问题分析,从稽查管理目标、手段等方面提出合理化建议以规范稽查工作,建立完善痕迹式电子稽查模式,提升税务稽查工作质效,以期对新形势下的税务稽查工作进行有益探索.%With the deepening of the reform of the tax collection management system, the concept of tax risk management has been deeply rooted in the people. Tax inspection has been adopted as a means of high risk of taxation, so it is included in the risk management process management, thus realizing the closure process management of the whole tax collection risk management. Tax risk management concept brings management change to the tax inspection work, so it will lead to tax inspection to innovate its management methods and form a new tax inspection mechanism. Based on the analysis of the present situation and problems of tax inspection under the guidance of risk management, this paper puts forward rationalization suggestions from the aspects of inspection management objectives and means to standardize the inspection work, establish and improve the trace type electronic inspection mode, improve the quality of tax inspection work, with a view to make useful exploration of tax inspection work under new situation.
展开▼
