对建立税源风险管理科学体系的探索

税源管理是税收管理的基础,国家税务总局在2002年提出在税收征管中引入风险管理的理念。税源风险管理是税收风险管理的核心,通过对税源风险管理流程的分析,发现税源风险管理指标的科学设定和风险评估模型的建立是税源风险管理体系的重点,并且各地区、各行业风险指标存在差异。为建立科学、有效的税源风险管理体系,需要制定完善的风险指标评估机制和风险管理实施效果反馈机制,并且要加大涉税信息的共享。

Exploration on the Establishment of a Scientific System for Tax Source Risk Management

The management of tax sources is the basis of tax administration.In 2002 the State Administration of Taxation introduced the concept of risk management into tax collection.The risk management of tax sources is the core of tax risk management.An analysis to the process of risk management reveals that the scientific setting of indicators and the establishment of risk-assessing models are the key of the tax source risk management system.However,there are differences in risk indicators among different regions and industries.In order to establish a scientific and effective tax source risk management system,a sound risk-assessing mechanism and an effect feedback system should be set up.Besides,the degree of tax information share should be enlarged.