Research On Risk Management Of Tax Law Enforcement

Tax authority functions as public officials on behalf of national governmentagencies that enforce tax laws, safeguard national security taxes. In the process of taxlaw enforcement and the people living closest to the people and processes are closelyrelated. Levy taxes directly affect the country’s fiscal revenues and the interests oftaxpayers, tax law enforcement officers in the course of performing their duties to theadministrative examination and approval authority and the power to punish illegaltaxpayer, directly affecting the vital interests of taxpayers, some of the taxpayers forvarious reasons, will use a variety of improper means to win, and even bribe tax lawenforcement personnel, so the tax law enforcement officers can work take a huge risk.Tax enforcement risk is the collection and management of tax administrationstaff in the implementation of actions in the process, due to illegal or improperadministrative acts harm legally protected executive, administrative acts at fault risks.Chinese central and local tax authorities at all levels of law enforcement on theprevention of risk has always told attention from the central and local governmentshave actively explore the establishment of monitoring and enforcement of risk controlmechanisms. Yuxi Municipal Local Taxation Bureau, for example, Yuxi MunicipalLocal Taxation Bureau of discipline inspection and supervision departments in thehigher tax and Yuxi Local Taxation Bureau ’s leadership, combined with thecharacteristics of Yuxi City, Yuxi City to establish and continuously improve the localtax system, law enforcement risk control mechanism after years of effort, Yuxi City,land tax systems continue to implement the responsibility system, strengthen lawenforcement workers risk awareness education, and strengthen tax enforcementprocess supervision, steadily expand its social and public oversight, implementationof " Yang Guan project", increase the intensity of tax information publicly, throughyears of efforts Yuxi City rent system has been initially established a complete set ofenforcement risk control mechanism, and have achieved good results, effectively avoiding the land tax system tax law enforcement officers risk place.In obtaining achievements, Yuxi City law enforcement risk management land taxsystem, there are still some problems, need to further improve risk monitoringenforcement of the laws, rules and regulations, to explore the establishment of lawenforcement risk monitoring information platform built on the basis of lawenforcement in this risk warning management mechanism, increase the assessmentand penalties for misconduct by these measures in the near future to establish a landtax system in Yuxi comprehensive risk management system of law enforcement, toeffectively prevent the risk of the occurrence of the tax law.