The Research On Our Country's Tax Law Enforcement Risk Management

As the development of socialist market economy, tax is playing a more and more important role in economy, people are giving more attention to tax, and having a higher demand to administration and enforcement of tax authorities by law. The behavior of tax officer is supervised and restricted, and the risk of tax law enforcement becomes a problem gradually.. However, we have paid more attention to enterprise risk than the tax law enforcement for a long time, it does not form an integral theoretical system, and it is not meet to the practical requirements of tax work.This paper attempts to lead enterprise risk management theory into tax law enforcement area, to analyze the manifestations of the tax law enforcement risk of China present, to raise an idea of establishing the tax law enforcement risk management in connect with the tax risk causes. This paper divided into four parts:The first part is introduction. This part described the background information, reviewed related research, defined the scope of this paper, and explained the writing ideas.The second part is the summery of the tax law enforcement risk. According to the elements of risk, combining the characteristics of the tax law enforcement, analyzing the elements (risk factors, risk accidents and loss) and characteristics of the tax law enforcement risk, this paper classified the tax law enforcement risk as different standards.The third part is to analyze the situation of the tax law enforcement. It summarized the manifestations of the tax law enforcement risk of our country, analyzed the reason of the tax law enforcement risk as the following fields:the tax law, the management system, the law enforcement environment and the main.The forth part is to enhance the tax law enforcement risk-based supervision using risk management theory. This part is the core of the paper. First of all, it raised the necessity of the tax law enforcement risk management, analyzed the problem of that, at last, it discussed the construction of the tax law enforcement risk management system deeply for the following fields:the target of risk management, the main construction of law enforcement, the environment of risk management and internal control.The innovation of this paper as followings:Firstly, it reference and use some theoretical method of other subject. This paper reference the enterprise risk management theory of Management, absorb the reasonable part to the research of construct the tax law enforcement risk management.Secondly, it contact with the tax work practice closely. This paper, which is based on the practice guidance of the tax work and the writer has doing primary tax work for many years, makes a detail analysis of the reason of the tax law enforcement, and raises a more practical suggestion of the construction of the tax law enforcement risk management system.The last but not the least, it has integrated structure arid outstanding importance. This paper starts from the concept of the tax law enforcement, analyzes the basic elements, characteristics, types, manifestations and causes of the law enforcement risk, explore out the system architecture of the tax law enforcement risk management system for the problem exist in that----our become one 'the target of risk management, the main construction of law enforcement, the environment of risk management and internal control', in which the most outstanding are the latter three.