Risk Management Study On Tax Law Enforcement

As China's tax law, speeding up the process, deepening the reform tax administration, tax and scientific management, the increasing demand for refined and enhanced awareness of taxpayer rights, tax law enforcement functions and enforcement environment has undergone great changes. Tax law enforcement law enforcement officers to accept a multi-level time in the supervision and regulation, tax law enforcement gradual dominance of the potential risks facing the risk of law enforcement are constantly increasing. How to build an effective risk management system of tax enforcement, prevention and control of the growing number of tax law enforcement risks, and further optimize the tax law environment to raise the overall level of tax enforcement, tax department has become a major issue facing.This active attempt to tax risk management theory into the field of law enforcement, law enforcement risk management through the tax system theory and practice of research, scientific definition of the meaning of tax law enforcement risk management, in-depth analysis of current tax law enforcement risk management problems and causes, and from risk identification, measurement, control, performance evaluation, building tax law enforcement perspective of risk management system to the risk of the tax law effective prevention and control, to minimize the risk of tax law enforcement. This study of risk management for the promotion of the theory of tax law enforcement research, and promote risk management theory in the field of practical application of tax law enforcement has a strong practical significance.