China's Tax Law Enforcement Risk And Prevention Research

With the economic and social development, increasing the difficulty of tax administration, tax law enforcement environment has become increasingly complex, and tax law enforcement due to various factors, the objective contains a large law enforcement risk, greatly affected the tax law enforcement agencies the authority and social image, but also undermines the legitimate rights of taxpayers. Tax law enforcement practice in the performance of administrative review and litigation of tax cases increasing, the tax authorities and their staff lost due to administrative proceedings, administrative compensation and state tax loss due to be held accountable for legal and administrative responsibilities and so on, which shows the risk of our law enforcement management is not in place. The process of social and legal realities of tax according to law and its enforcement are required to tax authorities of tax law enforcement personnel must establish effective risk awareness, risk prevention and control capacity of tax law enforcement. In our continued economic prosperity and comprehensive national strength of the excellent situation, correct understanding of tax law enforcement powers and strengthen tax enforcement of internal control mechanisms, risk management, the introduction of tax law enforcement, and strengthen foresight and evaluation of potential risks, and effectively circumvent the tax law enforcement risk, so that the effective tax law enforcement operation, the process of Tax Laws for society as a whole legal process is undoubtedly of great theoretical and practical significance. This article focuses on the domestic and international research on risk management, status and field of application of tax, tax law enforcement Risk of practical significance and theoretical basis, the risk associated with the risk management concept and the concept of tax law enforcement risk, classification and characteristics , introduced the current tax law enforcement and the risk of the general condition of the risk analysis of the main causes of tax law enforcement: social factors, legal factors, technical factors, human factors, risk and aims to introduce the concept of risk management areas of tax law enforcement attempt to offer a basic definition of risk management and control framework for tax law enforcement ideas, including the establishment of internal risk control mechanism for tax law enforcement, improve the tax collection enforcement risk management system, construction risk management platform, to minimize the risks of tax law enforcement.