The Risk Study Of China Tax On Administrative Enforcement

The purpose of risk management is to provide the basis for decision-making, and drawing on a variety of risk analysis and control method to gain maximum protection of investment management activities by the smallest investment. The risk management thinking formally introduce to the business management areas by France Managerialist Fayol's book "general management and industrial management", However, it has not formed a complete system, in the 1950s, the risk management in United States developed into a science. As a newly boundary science, After nearly half a century of practice and theoretical exploration, risk management theory has been recognized an important part in the management area, from Europe and the United States to the Asia-Pacific region, and from developed countries to developing countries the science is rising campaign. In China, risk management has become the theory and practice of the insurance sector to the important issues.At present, China's tax authorities in the case against the high rate in tax administrative enforcement, tax administrative enforcement is increasingly becoming a high-risk occupation, grass-roots tax law enforcement agencies fear law enforcement risk, the number of tax violations is the growing day by day, serious impediment to the efficient implementation of the tax administration enforcement, even damage to the authority of the tax law. So a it has a major practical significance in tax administration law enforcement risk management study. In recent years, the tax department although the introduction of a number of risk management system, has also made some achievements, but also failed to effectively address the real issues, the current study measures are not enough in-depth and comprehensive.Apart from the introduction to this paper, the main content is divided into the following four aspects:Part I is related to the theory expounded. Main theory of the origin of risk management, tax law enforcement risk management practical significance, and tax law enforcement risks, the basic content, features and tasks, the tax-law enforcement source of risk are discussed.Part II, from the five aspects of China's tax law enforcement risks Empirical Analysis of the performance.Part III, from the impact of the tax-law enforcement personnel risk factors, information, mechanism, system and environmental factors, such as factor analysis to factors analysis and examples of the use of empirical methods.Part IV, form perfect the tax legislation, improve the quality of legislation; optimization of the law enforcement environment, correct concept of law enforcement; strict enforcement process, raise the level of law enforcement; the establishment of early warning mechanism, and strengthen supervision over law enforcement; enhance the quality of personnel and improve the quality of law enforcement these five to mitigating risks to a tax-law enforcement corresponding countermeasures.The innovation lies in this paper: Use Game theory and application of the Nash equilibrium theory, theoretical analysis and practical example of the method of combining, revenue from the administrative law enforcement risk and the causes of the performance of specific links to in-depth and meticulous analysis and the corresponding risk prevention measures, hope that the enforcement of the tax can play a role and learn from the warning.