The Risk Of Tax Collection: Status, Causes And Prevention,

Risk is normal phenomenon and inevitable result of the development of contemporary age .The attention to risk by countries all over the world has always stressed on the research of the enterprise risk for a long time. The conception of risk of tax revenue has been proposed for only ten years or so, and the research of the risk of tax revenue is extremely rare. The tax law enforcement risk research is quite trivial in foreign countries, and has no theoretical system now. Although we have some research in this field, our research seems far behind the times compare with the practical requirement. The tax law enforcement risk management is still in the embryonic stage.Regarding the law enforcement practice of the tax administration at the grass-roots level in our country, the law enforcement is unceasingly consummating and reinforcing, but there still exist dissatisfaction in many aspects. Along with the reinforce of tax administration by law and the promulgation and the implementation of the new law of tax collection and management, the awareness of protecting legitimate rights and interests in administrative organ has improved increasingly, and the higher requirement to the executive branch has been posed, and the State Administration of taxation has vigorously advanced the responsibility system of the tax law enforcement, strengthened the surveillance restriction to the legal jurisdiction of the tax in recent years, the tax law enforcement risk has enlarged continuously. How to know and dodge these risks has become the important topic which the tax affairs institution and its staff must earnestly study and solve during fulfilling the responsibility process under the new circumstances.This paper tries to introduce the risk and the risk management idea into tax collection and administration domain. In view of the main reason to exert risk of tax collection and administration, I propose the guard countermeasure, aimed at reducing the risk to the lowest limitation. The paper has been divided into four parts:First part: The general statement to the risk of tax collection and administration and management. This part elaborates the meaning of risk of tax collection and administration, its classification, characteristic, and the relative concept of the risk, discusses the necessity of the risk management of tax collection and administration, the goal and method of management, to provide the theory for the risk management and the measure of tax collection and administration.Second part: The inspection of the status quo of the risk of tax collection and administration. First, I introduce the general condition of tax collection and administration and its risk in our country at present, then point out the link which often make mistakes during the tax collection and administration process through analyzing the examples.Third part: The analysis of the elements determining the risk of tax collectionandadministration . On the basic of our actual situation, I analyze the main reasonsof producing the risk to the tax collection and administration, such as tax system,collection system, quality of tax collectors, administration measures, socialenvironment, while pointing out the problems in taxation practice.Fourth part: The guard countermeasure of our country risk of tax collection and administration. This part is the core of this paper. According to the origin of our country risk of tax collection and administration, I propose the concrete guard countermeasures, such as the improvement of the tax law system, the reinforcement in the organization management of the tax law enforcement, the reinforcement of the law enforcement troop construction, the improvement of the surveillance restriction mechanism, the perfection of the tax network in tax association and tax protection. Then I make Wuxi Municipal Office. SAT as an example. To the causes of tax administration risk of our country, the Office founds the general pattern of assessing risk management from preventing internal risk and external risk. And the pattern consists of comprehensive concept, information platform, operation procedure and system, etc. And finally submit the policy suggestions for further management completion.