On Risk Prevention In The Enforcement Of Taxation Laws: A Legislation Approach

The establishment of market economy makes the relationship between citizens and the state shows more taxation relations. With the economic and social development, laws improve gradually, citizens'consciousness also increases generally. More and more taxpayers get used to bringing taxation issues to the court. Risks in the enforcement of taxation law are increasingly prominent.Risks in the enforcement of taxation law refer to the potential adverse consequences that law enforcement may suffer. Risks in the enforcement of taxation law exist in reality. The causes are very complicated. Compared with other factors, risks due to legislation problems cover a wide range and have been in existence for a long time, therefore the damage is greater. Researching on risks in the enforcement of taxation law from legislative angle has important practical significance.Based on reform of taxation legislation, the thesis integrates using research, historical analysis, comparative analysis and empirical analysis. Analyzes the defects in our current taxation system and influence on risks in the enforcement, explores the reasons behind defects and attributes to the following:the deviated legislation values, the absence of Tax Legal Prescription in the Constitution, the long-term absence of basic tax law and the insufficiency of legislation supervision and feedback mechanism. Based on this, while learning the advanced experience from foreign countries, considering China's national conditions, the thesis puts forward pertinently reform suggestions to reduce or lower the risks in the taxation law.