Study On The Risk Prevention Of Tax Administrators In Zhanyi County IRS

Along with our country developing and perfecting of market economy, also in the continuous development of the grass-roots tax revenue management in China, also preliminarily established in the legal system of tax, the taxpayer in the aspect of consciousness is gradually enhanced.The social from all walks of life is also more and more attention to taxes, so puts forward more strict requirements on the related tax department, mainly the enforcement of tax cadres behavior by multi-level supervision and restraint, has become a focus of tax law enforcement risk, but at present our country to the tax executive air valve is not enough attention, there is no clear understanding to the possible risks in law enforcement.This paper is to study the risk of tax administration enforcement at the base, the paper starting from the related concepts and theoretical definition, this paper expounds the concept of tax law enforcement risk, risk management theory and tax related risk management theory, etc.;Secondly from several aspects to the analysis of current tax administration law enforcement risk, analyses the tax "tube, check " risk of law enforcement of phase separation and the manifestation of tax administrative law enforcement risk;The third is the combination of hefers, for example, analyses the problems existing in the tax administration law enforcement risk prevention and the reason analysis;Finally summarized analysis, tax administration law enforcement risk prevention countermeasures and Suggestions of the hope that through this article analysis, can inspire law enforcement for tax personnel safety and contribution.