Study On Tax Law Enforcement Risk Of Local Taxation Bureau In Ji'an City

In recent years,the local taxation bureau of Ji'an carried out a great deal of practice in improving the legal awareness of cadres and workers,as well as the risk management of taxation law enforcement,strengthening the supervision of law enforcement powers and improving the overall quality of the team,which played a role in promoting the implementation of tax law enforcement risk management.At the same time,Ji'an Municipal Local Taxation Bureau also achieved some positive results in the prevention and control of tax law enforcement risk.However,if we look at the overall situation,the prevention and control of tax law enforcement risks in the Local Taxation Bureau of Ji'an City lacks systematic support for the system.Some methods and measures are not yet mature enough and many difficulties still exist in practice.Therefore,the correct identification,qualitative analysis and smooth tax law enforcement risk,under the new situation,Ji'an Local Taxation Bureau must pay attention to and urgently need to study and solve the problem.Based on the above background,the author starts with the theoretical knowledge of risk management and tax administration according to law,initially clarifies the concept of tax law enforcement risk and deeply explores the guiding significance of tax administration and risk management theory to prevent tax law enforcement risk.Secondly,on the basis of deeply analyzing the status and causes of tax law enforcement risk in Ji'an Local Taxation Bureau at present,then summarizing the root causes of law enforcement risk in Ji'an Municipal Local Taxation Bureau.Combining the practice of tax law enforcement in Local Taxation Bureau of Ji'an City,The reasons for the risk put forward corresponding countermeasures.The first is to promote tax legal system construction,mainly from the tax level and weight,improve the quality of legislation,strengthen normative document management and establish a scientific and standardized tax law interpretation mechanism from four aspects.The second is to deepen the reform of tax collection and management,mainly from the optimization of the tax agency system,to promote tax administration process,create a new situation of information management tax and to create a service tax authorities in four aspects.Thirdly,to optimize the tax law enforcement environment,the main contents of the tax structure to build cooperation,government and tax departments to establish institutionalized interactive mechanism to strengthen the role of tax intermediaries.Fourthly,it isnecessary to enhance the overall level and professional accomplishments of tax cadres by raising awareness of the rule of law and raising awareness of risk so as to enhance the overall quality of law enforcement teams;enhance professional accomplishments by strengthening business learning and education and training;and promote law enforcement officers through serious law enforcement and discipline Clean from the tax.