發(fā)布時間：2018-10-14 13:57

【摘要】：本文以淄博市國稅為例,探索風(fēng)險管理視角下稅收征納成本控制改進(jìn)問題,通過建立模型分析該市國稅稅收征納中存在的風(fēng)險指標(biāo)設(shè)置和處置要求不科學(xué)、系統(tǒng)指標(biāo)取數(shù)滯后、制度建設(shè)不完備等問題,提出完善風(fēng)險指標(biāo)設(shè)置、提高數(shù)據(jù)系統(tǒng)處理能力和效率、強(qiáng)化稅收風(fēng)險管理機(jī)制和優(yōu)化實施環(huán)境等建議,為各級稅務(wù)部門提高稅收風(fēng)險管理水平、降低稅收征納成本提供有益的理論參考和方法指導(dǎo)。
[Abstract]:Taking Zibo tax as an example, this paper explores how to improve the cost control of tax collection from the perspective of risk management. By establishing a model to analyze the unscientific setting and disposal requirements of the risk index in the collection and collection of tax revenue in Zibo City, the system index is lagged behind. In order to improve the level of tax risk management for the tax departments at all levels, the paper puts forward some suggestions, such as improving the risk index setting, improving the processing ability and efficiency of the data system, strengthening the tax risk management mechanism and optimizing the implementation environment, and so on. Reducing the cost of tax collection and collection provides useful theoretical and methodological guidance.
【作者單位】： 秦皇島職業(yè)技術(shù)學(xué)院;
【分類號】：F272.3;F812.42
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本文編號：2270679