ISSN 1008-2204
CN 11-3979/C
孙楚明, 胡象明. 风险社会视阈下的税收风险及应对——基于国际金融危机的思考[J]. 北京航空航天大学学报社会科学版, 2010, 23(6): 21-25.
引用本文: 孙楚明, 胡象明. 风险社会视阈下的税收风险及应对——基于国际金融危机的思考[J]. 北京航空航天大学学报社会科学版, 2010, 23(6): 21-25.
SUN Chu-ming, HU Xiang-ming. Tax Risk in the Context of Risk Society and Countermeasures ——Based on the thinking of International Financial Crisis[J]. Journal of Beijing University of Aeronautics and Astronautics Social Sciences Edition, 2010, 23(6): 21-25.
Citation: SUN Chu-ming, HU Xiang-ming. Tax Risk in the Context of Risk Society and Countermeasures ——Based on the thinking of International Financial Crisis[J]. Journal of Beijing University of Aeronautics and Astronautics Social Sciences Edition, 2010, 23(6): 21-25.

风险社会视阈下的税收风险及应对——基于国际金融危机的思考

Tax Risk in the Context of Risk Society and Countermeasures ——Based on the thinking of International Financial Crisis

  • 摘要: 国际金融危机是金融不确定性集中释放的极端形式。运用风险社会理论,深入探讨国际金融危机下的税收风险问题,认为在国际金融危机下,中国税收面临着收入、效率、分配、涉外等诸方面风险。在此基础上,提出实施结构性减税、适时调整出口退税政策、完善税制是应对税收风险的必然选择。

     

    Abstract: The international financial crisis is the extreme form of financial uncertainty’s concentrated release. After deeply analyzing the tax risk in the context of international financial crisis by applying the theory of risk society, the authors think that China faces such a lot of tax risks as tax revenue, tax efficiency, tax distribution, foreign-related tax, and so on. Basing on this, the authors propose that the inevitable choices to deal with tax risks are structural tax cut, timely adjustment to export tax rebate policy and improving tax system.

     

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