CAJ | 학술논문

税收风险管理绩效评价贯穿于税收风险管理工作的全过程,能确保税收风险管理制度得到有效执行,并能不断完善税收风险管理的工作流程。将关键绩效指标法应用于税收风险管理绩效评价工作,对税收风险管理进行全流程、全方位的评价,构建税收风险管理关键绩效指标评价体系,有助于提高税收风险管理能力和水平,全面实现以风险管理为导向的现代化税收征管体系。
세수풍험관리적효평개관천우세수풍험관리공작적전과정,능학보세수풍험관리제도득도유효집행,병능불단완선세수풍험관리적공작류정。장관건적효지표법응용우세수풍험관리적효평개공작,대세수풍험관리진행전류정、전방위적평개,구건세수풍험관리관건적효지표평개체계,유조우제고세수풍험관리능력화수평,전면실현이풍험관리위도향적현대화세수정관체계。
Tax risk management performance evaluation runs through the whole process of tax risk management,which makes sure the tax risk management system is implemented effectively and improves the workflow of tax risk management. The application of key performance indicators to the whole process and full range of tax risk management performance evaluation and construction of tax risk management key performance evaluation indicators system help to improve the tax risk management ability and fully realize the modern system of risk- oriented tax management.