英语翻译A省国税税收预警评估系统实践研究——基于新公共管理和风险管理视角摘　要近年来,随着我国经济社会向纵深发展,对税收

英语翻译
A省国税税收预警评估系统实践研究
——基于新公共管理和风险管理视角
摘　要
近年来,随着我国经济社会向纵深发展,对税收管理工作提出了新的要求,在新公共管理运动兴起的背景下,国家税务总局确立了为纳税人服务、以纳税人需求为导向的税收管理指导思想,并根据新时期税收事业发展的总体要求和税收征管工作的形势引入风险管理理念,实行税收风险管理这一战略举措,变税收管理工作由被动变主动,从过去的“事后”管理向“事前”防范转变,这就意味着税务机关需要加强对企业税收信息、生产经营情况等涉税信息的分析、预警,借助近年税收信息化技术、成果,通过设计使用科学合理的税收预警指标体系和纳税评估模型,完善纳税评估机制,以提高纳税人遵从,降低税收风险和税收征管成本.
税收管理重心向税收风险预防转移离不开制度、流程等一系列相关征管措施的改良,目前,各地国税机关在纳税服务与税收风险管理方面做了大量的工作,取得了一些成果,而A省国税局根据税收工作形势发展,总结近年税收工作的经验,开发了税收预警评估系统,从而把税收风险预警、纳税评估管理结合起来,对税收征管长效机制的建立起到了重要作用,本文以新公共管理和风险管理的视角对该系统的实践进行总结分析,同时通过汲取当代新公共管理理论和风险管理理论中具有普遍意义的成果,对存在的问题进行剖析,提出解决方案.
关键词：新公共管理；风险管理；税收预警；纳税评估

A Province, State Tax warning assessment systems practice
- Based on the new public management and risk management perspective
Abstract
In recent years, with China's economic and social development in depth, the tax administration proposed new requirements in the context of the rise of new public management movement, the State Administration of Taxation has established services for the taxpayer, the taxpayer needs-oriented guiding ideology of tax administration, and according to the situation of the overall development of the new era tax requirements and tax collection work to introduce the concept of risk management, the implementation of the strategic initiatives of the tax risk management, and change the tax administration from passive to active, from the past "after" management to the "prior" to prevent change, which means that tax authorities need to strengthen the analysis of corporate tax information, production and operation of tax-related information, early warning, with the tax information technology in recent years, the results through the design of scientific and rational tax warning indicator system and the tax assessment model, improve the tax assessment mechanism, in order to improve taxpayer compliance, reduce tax risks and tax collection costs.
Prevention focus of the tax administration to tax risk transfer can not be separated from the system, processes such as a series of improved collection and management measures, local tax authority in tax services and tax risk management have done a lot of work and achieved some results, while the A Province IRS under the tax situation, summed up the experience of tax work in recent years, developed the assessment system of taxation warning, thus warning of tax risk, tax assessment management combine to tax collection and management of long-term mechanism to establish an important role in this paper a new perspective of public management and risk management practice of the system to summarize and analyze and learn from the achievements of universal significance in the contemporary new public management theory and the theory of risk management to analyze the problems and propose solutions.
Keywords: new public management; risk management; tax warning; Tax Assessment