Brief Discussion On The Causes And Prevention Of Tax Law Enforcement Risk

In recent years, although the tax authority introduces risk management system and has get some achievements, the real issues have not be effectively solved, the current study measures are not enough in-depth and comprehensive.This thesis tries to make some points of a grass-roots tax administrator, using both theoretic analysis and practical examples, on the reasons of the cause, the behaviors and the preventive measures of administrative risk.Apart from the introduction to this thesis, the main content is divided into the following four parts. Part I explores the origin of risk management theory and the tax law enforcement risk management practical significance. The tax law enforcement risks, the basic content, features and tasks are discussed as well. Part II, from the four aspects of China's tax law enforcement risks, namely, the abuse of tax discretion, the imperfection of tax inspection, the law enforcement procedure problems, and the low affirming rate in tax administrative reconsideration and high percentage of losing cases in trials, empirically studies the performance of tax administration. Part III analyzes the impact of those factors as tax law enforcement system, mechanism, personnel, information and environmental factors by empirical methods. Part IV focuses on the current situation and problem of tax law enforcement, including improvement of the tax legislation, establishment of the early warning mechanism, reform of the tax judicial guaranty system, bettering the law enforcement environment, strict enforcement process, and enhancing the quality of personnel, to mitigate risks of a tax law enforcement.