Research On Y District Local Taxation Bureau Risk Prevention And Control Mechanism Of Tax Law Enforcement

With the rapid development of social economy and the rule of law,promote the reform of the administrative system and taxation system reform,put forward higher requirements to further strengthen risk prevention and control of tax law and tax departments,to build an effective risk management system for local development escort.Based on the angle of law enforcement officers of Y District Local Taxation Bureau,this paper summarizes the specific manifestation of three kinds of major law enforcement risks currently facing the land tax system,and initially analyzes four reasons leading to the risk of law enforcement.At the same time,the paper analyzes the current situation and existing problems of law enforcement risk management in Y District Local Taxation Bureau,and points out that risk management is still in its initial stage,which is not enough to meet the needs of tax law enforcement risk prevention and response.At present,the Provincial Bureau of administration,proposed the risk management focuses on the risk management of the tax authorities,the taxpayer tax compliance and enforcement;the risk management of this research focuses on the implementation of the risk management of the tax law of the tax authorities and tax officials,lord.The author believes that the construction of a sound tax risk management system should integrate the two types of risks into risk management,and combine the internal and external organic combination.To strengthen risk management,we should co-ordinate provincial and municipal levels,and integrate all departments to achieve closed-loop management of risk identification,task push,risk response,risk feedback,supervision,accountability and risk management.The data are the basis of tax management and risk control.It is necessary to realize the effective monitoring of the tax-related behavior of taxpayers and the whole process of law enforcement of tax authorities and tax officials.Based on this,the author put forward to enhance the data application based big data center integration,to implement the law enforcement risk management and tax management mode of the double transformation for the two main lines,improve the law enforcement risk control of foreign,improve taxpayer compliance with tax law,formed a unified coordination and orderly classification,differentiated,respectively focuses on the risk management strategy.