1浅析税务稽查执法风险的控制中文摘要税务稽查管理是我国税收征管工作的重要的组成部分，它被看作当前我国税收征管体系当中的最后一道有力防线，维护了相关税收法律法规的同时，也为国家提供了源源不断的财政税收收入。特别是进入 21 世纪以来，在我国经济、文化、法治工作等各方面的快速发展，政府和市场、征税方和纳双方之间的关系更为复杂的大环境下，税务稽查在我国税收大家庭当中突显的地位愈来愈被重视，处理相关事务发挥的作用也愈来愈大。但是，也正是因为如此，机遇越大，税务稽查执法面临的挑战和风险也越大。倘若放任之不管，任其发展，日后税务稽查执法面临的情况不免更加错综复杂，也会给未来市场和税务执法带来诸多不确定的风险因素。鉴于此，本文在遵循国家税务总局界定何为税务稽查执法风险概念前提下出发，采用文献论述和实地考察综合研究的方法，对当前我国税务稽查执法的概念及类别、税务稽查执法的面临的现状、税务稽查执法风险产生的原因、应对税务稽查执法风险采取的防范和控制措施等方面展开相应的梳理和论述，希望可以为未来我国税务稽查工作起到指示的作用，从而共同奋力达到征税方依法稽查、高效执法、安全执法，纳税方友好纳税、积极征税的美好目标。2[关键词] 税务稽查；执法风险；风险因素；防范控制3Abstract Tax audit management plays an important part of tax collection and administration in our country. It is regarded as the last powerful defensive line in our country's tax collection and administration system.It not only maintains the relevant tax laws and regulations, but also provides a steady stream of fiscal revenue for the country.Since the beginning of the 21st century, Especially with the rapid development of our economy, culture, and the rule of law,the more complicated relations between the government and the market, tax collectors and the two parties, The prominence among families has been paid more and more attention, and the role played by the handling of relevant issues has also become increasingly prominent.However, precisely because of this, the greater the chances are, the greater t...
