Research On Tax Law Enforcement Risk Prevention System

With the development of the market economy in China, the legality, rationality and validity of tax enforcement is getting more attention. Although the domestic and foreign researchers introduce risk theory into tax enforcement research, the research about tax enforcement risk is lack of systematic and operability. So they failed to solve the problem of tax risk. Based on the previous research and combined with the example in Dalian Tax Bureau, this thesis discusses the construction and application of the tax enforcement risk prevention system.Firstly, this thesis sorts out tax enforcement risk prevention studies and proceeds further exploration of tax enforcement risk prevention system. And I use risk management theory to deeply analyze the mutual and specific risk of tax enforcement. The thesis also explores the risks of tax enforcement in collection, inspect, policy and administrative enforcement. These are the theoretical basis.Secondly, the thesis focuses on the status, such as the serious violations in the tax documents, the increase of controversies in tax affairs, many cases of malpractice and so on. Meanwhile it deeply analyzes the causes of risk in operation from three aspects which are external surroundings, internal management in tax department and executers. These provide realistic support to next study.Thirdly, the thesis analyzes the conditions desired, the operating mechanism and supervision mechanism to construct the risk prevention system in tax enforcement. ERM theory of risk management is used to explore each mechanism desired in the construction of risk prevention system in the tax law enforcement from several points, especially to make a deep and complete discussion on the factors which compose the operating mechanism and analyze the possibility in constructing the risk prevention system.Finally, the thesis takes the tax bureau in Dalian as a example to demonstrate the construction of risk prevention system in the tax law enforcement in some aspects, like establishing the decision institution, perfecting the tax law enforcement system and strengthening the construction of tax supervision mechanism.