The Causes And Precautions Of The Risk Of Law Enforcement In Tax

With the continuous deepening of the work of tax law, tax inspectors in the law enforcement process, the more constraint is more, the risk is bigger and bigger, so how to prevent the tax law enforcement risk becomes the issue properly solve the tax inspection departments.In this paper, starting from the definition of tax law enforcement risk-"for tax inspection, if the existence of tax inspection results with the goal of ’defend dignity of law, maintain tax tax tax order, guide tax compliance, ensuring tax revenue’ deviation from the situation should be regarded as the tax law enforcement risk" to start the whole paper.Facing the first possibility, responsibility for the tax cadres from the tax inspection department to assume corresponding responsibilities, taxpayers for omissions or negligence on legal interests are infringed on three aspects of tax law enforcement risk embodied, and then into the audit system identification check law enforcement risk of tax, the tax department can influence and control the risk is divided into four major types of risk--subject, object, object, procedure of risk risk risk, and each category is subdivided into several smaller, make a careful and detailed analysis of the causes of tax law enforcement risk by fully analysis and detailed carding.The introduction of risk management theory in this paper creatively, in order to achieve the effective assessment of the tax law enforcement risk, set up two matrix:analysis of law enforcement risk properties of matrix and law enforcement risk controllability matrix analysis, separately from the judgment enforcement risk is happened and whether the law enforcement risk has occurred to ease of control of the two. On the four major risk evaluation, the conclusion is uniform linear relationship exists between two matrix, which is more easy to control risk better recognition, and vice versa. Two matrix from easy to difficult sorting are:procedure of risk, risk, risk of the object, the main object of risk.Basic law enforcement risk assessment based on the tax law enforcement risk prevention measures, according to the law enforcement risk each type is proposed to solve the key words:procedure of risk--a sound system, the main risk-people--oriented, risk of the object--a multi-pronged, to like risks--both propaganda and attack, and according to the breakdown point of each kind of item by item risk of puts forward feasible solution or exploratory ideas.In general, although law enforcement risk objectively exists in tax inspection, the whole process, but can take corresponding preventive measures to control risk, to reduce to a minimum the risks or effective.