Study On Risks Of Law Enforcement And Countermeasures In Tax Authorities At The Grass-root Level

With the deepening of law-based tax administration and the rising awareness of taxpayers in safeguarding their legal rights, risks arising from failure in strict law enforcement by tax authorities, which may cause law enforcement fault or administration lawsuit or review, have been becoming highlighted in China. Such risks, especially grass-root taxation offices have to face, do exist in the procedure of law enforcement. Thus it's imperative for tax authorities at different levels in China to solve the problems of how to identify, prevent and dissolve the risks of law enforcement. In recent years, tax authorities have introduced some management mechanism, but with little effect in solving the core problem of preventing risks in law enforcement, nor comprehensive researches in relevant theories. The author applies the theoretical analysis and positive analysis to the paper combining with the current situation of law enforcement in grass-root tax authorities, and proposes a series of measures to prevent and control risks of enforcing laws, such as updating views, perfecting systems, normalizing law enforcement, optimizing a sound internal control mechanism, improving the overall quality of personnel.This paper consists of four parts:chapter one introduces the background, the rational of the thesis, the summary of the risk management theories, and basic method applied to the thesis. Chapter two gives specific analysis on the basic knowledge of risk management theories, the definition, and the features of the risks of enforcing tax laws. Chapter three is mainly focused on the cause, the current situations and problems existing in tax offices from the perspective of grass-root tax authorities. And the last chapter proposes some effective measures in preventing risks of enforcing tax laws within tax offices.