CAJ | 학술논문

税收内控机制建设是将现代风险管理应用于税收机关执法管理活动中的一种制度创新。在税收管理工作中，这一制度设计具有重要的现实意义。从现代法治的视角上看，税收内控机制是行政执法机关的一种内部自制，它以权力运行规范化、程序正当化、观念法治化为其法律的基础性内涵。随着税收内控机制建设的进一步发展，其法治意蕴会得到更深层次的展现。
세수내공궤제건설시장현대풍험관리응용우세수궤관집법관리활동중적일충제도창신。재세수관리공작중，저일제도설계구유중요적현실의의。종현대법치적시각상간，세수내공궤제시행정집법궤관적일충내부자제，타이권력운행규범화、정서정당화、관념법치화위기법률적기출성내함。수착세수내공궤제건설적진일보발전，기법치의온회득도경심층차적전현。
taxation inside risk management to which the modern risk management has been applied is a new institution in our tax administration. In legal view, it is institutions of self-restraint in administration which include the regulations of tax law enforcement, the due procedure and the spirit of the rule of law. With the development of this institution, it wil manifest the values of modern law deeply.