作　　者： ; ;

机构地区： 华南农业大学

出　　处： 《行政与法》 2009年第3期27-31,共5页

摘　　要： 随着我国法律制度的不断完善以及对税收执法行为监督力度的不断加强,税务机关及其工作人员的执法工作风险逐渐加大。因此,分析税收执法风险的表现形式和成因,探讨防范税收执法风险的对策至关重要。 The constant improvement of China＇s legal system and the enforcement of the tax law supervision,which has been strengthened tax authorities and their personnel in the enforcement of gradual increase in risk.In this paper,it expatiate on the necessity and urgency of the prevention of tax law enforcement risk, and put forward some countermeasures on the basis of the analysis of the manifestations and causes of tax law enforcement risk.

关 键 词： 税收执法风险 防范 监督 依法行政

领　　域： [政治法律] [政治法律]