从税务行政诉讼看税务执法风险的产生和防范

税务机关行政执法的风险之一就是引发行政诉讼,在税务行政诉讼中,税务机关败诉的情况时有发生,因此,有必要从税务行政诉讼角度对税务执法风险问题进行探讨。本文对税务行政诉讼中出现的问题进行了分析,提出了规避税务执法风险的六种措施。

An Analysis on the Origin and Prevention of the Risk of the Tax Law Enforcement

One of the risk of the Tax law enforcement is tax administrative litigation.In tax administrative litigation.tax administrativ organ may lose the tax ligitation.It is necessary to make an analysis on the problem of the Tax law enforcement in the aspect of the tax administrative litigation.the current treatise project six constructive measures to avoid Tax law enforcement risk.