Study On Risk Management Of Tax Law Enforcement Under Specialized Management Mode Of Tax Source

In recent years, with the rapid development of economic and society, and theconstant acceleration of social legalization, enterprise of industry structure andregional structure occurred major changes. Source of revenue scale and structure alsohas huge changes. Many contradictions are increasingly highlight, that is: source ofrevenue across geographical, industry, and model; the tendency of super flowobviously increasing; enterprise of organization and operating way are increasinglycomplex. Tax management task is heavy and tax organ manpower resource is limited.Original source management way has fallen behind. It is necessary to reject traditionalconcepts, methods of tax administration, then establish commensurate with revenuemanagement. So a new idea,“guided by the risk management and basing oninformation leading management tax”, comes up by state administration of taxation.Local grass-roots tax departments are also actively trying to establish this newmanagement model. The reform of tax management inevitably brings the followingchanges, that is: the management model of the tax authorities, tax administrators onthe job and responsibilities. Mean while taxation law enforcement risk chain and riskmust also change, so that the prevention and solution of taxation law enforcement riskwill face new topics.The aim of this passage base on the case of IRS council introduced sourcesspecialization management model reform background, through comparing sourcesspecialization management and traditional tax management model and analysis thechange and performance of law enforcement model, the introducing risk managementconcept. The author will come up with some countermeasures and advice aboutsources specialization management model with tax law enforcement risk, throughanalysis the current situation and cause of tax law enforcement risk in new period.There by reach the goals: effectively against tax law enforcement risk, improve taxcomplain and enhance tax law enforcement risk, improve tax complain and enhancethe quality and efficiency of tax collection and management.