“放管服”改革视阈下的税收风险管理

从税务系统来看,深化“放管服”改革是提升税收治理能力、推进税收现代化的重要实践手段。从“放管服”改革视阈对税收风险管理的相关问题进行思考,通过分析“放管服”对税收风险管理的机遇性和挑战性,提出“放管服”改革对税收风险管理的影响。对“放管服”改革下税收风险管理团队建设、数据支撑、管理层级、模型构建四个方面问题进行剖析,提出具体建议,旨在进一步完善税收风险管理体系。

Taxation risk management from perspective of “delegation-supervision-service” reform

From the perspective of taxation system, deepening the reforms of “delegation-supervision-service” is an important practical mean of improving tax governance capacity and promoting the modernization of taxation. From the perspective of “delegation-supervision-service” reform, the related opportunities and challenges of taxation risk management are analyzed, the impact of “delegation-supervision-service” reform on taxation risk management is proposed. The four aspects of taxation risk management are expounded in team building, data support, management levels, and model construction. The specific suggestions are put forward to further improve the construction of taxation risk management system.