税收风险管理的理论及实践.pptVIP

* * * * * * * * * * * * * * 怎样实施税收风险管理 风险管理总体框架 风险管理主要步骤 * * 风险管理模型OECD Assess and prioritise risks Assess and prioritise risks Analyse compliance behaviour (causes, options for treatment) Analyse compliance behaviour (causes, options for treatment) Determine treatment strategies Determine treatment strategies Plan and implement strategies Plan and implement strategies Identify risks Identify risks Monitor performance against plan Monitor performance against plan Operating Context Operating Context Evaluate compliance outcomes ? Registration ? Filing ? Reporting ? Payment Evaluate c