The Tax Law Enforcement Risk Prevention Mechanism Study

Recently, With the promulgation and implementation of the Administrative Review Law, Administrative Procedural Law, State Compensation Law, Collection and Management Law and their implement provision and other laws and regulations, the level of legalization of society has improved, revenue administrative management counterpart's sense of right protection and law has strengthened, which actually put forward higher demand for the enforcement of the tax authorities. However, as we are still in the transition to the market economy, tax administrative law enforcement has always been affected and curbed by factors such as, imperfect development of market, incompleteness of the credit system, unsatisfied atmosphere of tax legalization ,so risk of administration enforcement is relatively high. The risk is reflected in the increasing numbers of administrative reviews and court cases, defeat lawsuits and compensations of tax authority in the administrative litigations, subjection to administrative sanctions and legal liabilities due to state tax losses which greatly affect the law enforcement authority and social image. The practical needs of legal system advancement and tax legalization call for the improvement of risk consciousness in tax law enforcement of tax authority and law enforcement officials and require demandingly for study and avoidance of risks in the tax law enforcement theoretically and practically. This article regards the theory of economics and management as the background, the status quo of tax law enforcement risk as research setting, Marxist dialectical materialism as the research method and it combines the research method of the longitudinal comparison and the crosswise comparison, macro-analysis and micro-analysis, induction and deduction and explains in depth about the definition, origin, types, manifestations, and practical significance. What's more, it also thoroughly studies the cause, history, development and mechanism, at the same time introduces four ways to keep away from the tax law enforcement risk. The text features Think Big, Start Small. With years of work experience in tax collection, the author discusses the problem of tax law enforcement risk under new situation and systematically summarizes specific suggestions about avoiding tax law enforcement risk which benefit the legal process of tax work.