A Research On The Avoidance Of Law Enforcement For Tax Risk

In recent years, the achievements of Chinese reform and openness have drawn the attention of the world, but at the moment, we also in the period of market economic transition. What's more, the market growth is still imperfect; the credit system is needed to be perfected, and law enforcement for tax environment is required to be purified further. Because of the effects of all kinds of factors, the work of law enforcement for tax contains big law enforcement risks, which affects greatly the law enforcement authority of tax office and social image, and at the same time it damages the lawful rights and interests of taxpayers. In the practice of law enforcement for tax, it appears that administrative reconsideration on taxation and contentious cases increase ceaselessly, tax offices and their staff are investigated for legal and administrative responsibility because of the defeat of administrative lawsuit, administrative indemnity, and government tax loss. In addition, both the social institutionalization process and the reality of law enforcement for tax demand tax offices and their staff to establish the risk awareness of law enforcement for tax and to enhance the risk control ability of law enforcement for tax. In the excellent trend that Chinese economy flourishes continuously and the comprehensive national power enhances ceaselessly, law enforcement for tax right should be recognized correctly and the construction of internal control mechanism of law enforcement for tax should be strengthened, so as to avoid the risk of law enforcement for tax, and to make activities of law enforcement for tax operate effectively, which has fundamental theoretical and practical significance to the institutionalization process of Chinese tax, even to the institutionalization process of the whole society.With the ceaseless development of Chinese general plan that runs state affairs according to law, the institutionalization environment of tax perfects day by day, what's more, Governing Tax by Law, Governing Teams Strictly, Science, Technology, and Management becomes the important task of our tax work. Cognizing and performing law enforcement for tax right correctly and strengthening the internal control of law enforcement for tax will be an urgent task laying in front of tax work, which is also effective measures of preventing and avoiding law enforcement for tax risks. The tenth clause of Law of the People's Republic of China on the Administration of Tax Collection provides clearly that tax offices of all levels should establish and perfect internal restrict and supervision and administration system, in addition, State Taxation Administration also puts forward the requirement of enhancing the internal control mechanism establishment of law enforcement for tax, consequently, it requires us to look squarely at law enforcement for tax right, to maintain practically lawful rights and interests of taxpayers, and to protect tax official to enforce the law healthily, so as to build tax offices'good image, to avoid law enforcement for tax risks effectively, to promote the effective commitment of Government by Law, Justice, Civilization, and Effectiveness, to accelerate the step of tax institutionalization establishment, and to boost the development of harmonious society.This thesis is divided into three parts, Part-1 starts from the important position of tax in Chinese economic development, proceeds with the basic understanding of law enforcement for tax, and the law enforcement for tax right is analyzed with legal principle. As national public power, the power regression of law enforcement for tax right is stated mainly. What's more, power unbalance and misuse will produce risk hidden danger to law enforcement for tax. Secondly, risks are acted as entry point, the general concept, connotation, type, and characteristics of law enforcement for tax risks are summarized briefly; and at last the causes and results of law enforcement for tax risks are summarized and analyzed. Part-2 starts from the introduction of control theory. The control theory is reviewed. Both are analyzed with legal principle through the introduction of the game relationship between right and power, and the content of internal control and inherent requirements are stated. And then the concepts, objectives, and necessity of internal control mechanism introduced into law enforcement for tax are stated, views and cognitions are put forward according to the principle and element of internal control mechanism in law enforcement for tax; Part-3 regards realizing reasonable regression of power as presupposition, the avoidance and control of law enforcement for tax risks are stated from the aspect of macroscopic construction and micro management, on the basis of designing the macro-environment of law enforcement for tax, relevant suggestions of strengthening the internal control mechanism of law enforcement for tax are put forward, so as to contribute ideas and exert efforts for strengthening the internal control mechanism establishment of law enforcement for tax, and to provide pygmy effort for creating favorable tax legal environment.