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在市场竞争日益激烈、社会主义法制体系日趋完善的今天,纳税风险已成为征纳双方矛盾的主要节点。税收宣传作为一项长期性、专业性的工作,应该把风险告诫作为重要的宣传内容。风险告诫不是税务违法事项告知,而是通过各种形式提醒广大纳税人在处理日常涉税事项时可能存在的纳税风险,提高纳税人的风险识别能力和法律责任意识,为化解征纳矛盾、提高征管效率和依法行政能力打下坚实的基础。
In an increasingly fierce market competition and an increasingly perfect socialist legal system, the risk of tax payment has become the main node for the contradiction between the two sides. Tax promotion as a long-term, professional work, should be the risk warning as an important advocacy content. Risk warning is not a matter of tax violations, but through various forms to remind taxpayers in the handling of routine tax matters may exist tax risk, improve the taxpayer’s risk identification ability and sense of legal responsibility for the resolution of conflicts, increase The efficiency of collection and management according to law laid a solid foundation.