风险管理视角下税收征纳成本控制研究——以淄博市国税为例
发布时间：2018-10-14 13:57
【摘要】：本文以淄博市国税为例,探索风险管理视角下税收征纳成本控制改进问题,通过建立模型分析该市国税税收征纳中存在的风险指标设置和处置要求不科学、系统指标取数滞后、制度建设不完备等问题,提出完善风险指标设置、提高数据系统处理能力和效率、强化税收风险管理机制和优化实施环境等建议,为各级税务部门提高税收风险管理水平、降低税收征纳成本提供有益的理论参考和方法指导。
[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.
【作者单位】： 秦皇岛职业技术学院;
【分类号】：F272.3;F812.42
，
本文编号：2270679
[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.
【作者单位】： 秦皇岛职业技术学院;
【分类号】：F272.3;F812.42
，
本文编号：2270679
本文链接：https://www.wllwen.com/jingjilunwen/xmjj/2270679.html
