| 税收执法风险的困境及其对策 |
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| 引用本文： | 张言民.税收执法风险的困境及其对策[J].淮海工学院学报(社会科学版),2012,10(2):49-51. |
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| 作者姓名： | 张言民 |
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| 作者单位： | 淮北职业技术学院电大部,安徽淮北,235000 |
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| 摘 要： | 通过对税收执法风险理论的阐述和概念甄别，就税收执法风险的现状及其困境进行了分析，进而提出防范风险的对策及建议，以期对加强税收执法风险防范提供有益的借鉴。
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| 关 键 词： | 税收 执法风险 执法困境 对策 |
The Predicament and Countermeasures of Tax Enforcement Risk |
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| ZHANG Yan-min.The Predicament and Countermeasures of Tax Enforcement Risk[J].Journal of Huaihai Institute of Technology,2012,10(2):49-51. |
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| Authors: | ZHANG Yan-min |
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| Institution: | ZHANG Yan-min (Dept.of Radio & TV,Huaibei Institute of Vocational Technology,Huaibei 235000,China) |
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| Abstract: | The article makes a presentation and conceptual examination of the theory of tax enforcement risk,analyses the situation and predicament of tax enforcement risk,and furthermore,it proposes the countermeasures of risk control so as to provide some good reference for the strengthening of risk control in tax enforcement. |
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| Keywords: | tax enforcement risk enforcement predicament countermeasures |
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