Research On Root-seeking And Prevention Mechanism Constructing For The Risk Of Tax Law Enforcement

With the development of market economy in our country, tax law enforcement risk problem is very outstanding, domestic and international tax management academia also carried out related research. However, the current research is mainly focused on the scattered headache medicine head, foot of crural painful medical service type of stage, only on the prevention of tax law enforcement plays the role of minor repairs. This paper tries to open up a new perspective of the research on tax law enforcement risk, from the political, legal and management perspective to dig the tax law enforcement risk phenomenon of the deep reasons behind, with period for tax law enforcement risk prevention and avoidance of a political, legal and management from the perspective of permanent" road.The thesis consists of six parts:The first part is introduction. Mainly introduces the research background, the value of the theory and practice, the domestic and foreign relevant research literature, research framework, content and research method, the innovation and inadequacy.The second part is the basic theory of tax law enforcement risk and characterization. Mainly related to defines the concepts and interpretation of tax law enforcement risk research, introduces the basic theory and tax law enforcement risk mainly.The third part is the source of tax law enforcement risk seeking. Mainly from the political, legal, management perspective, the root cause of the existence of tax law enforcement risk.The fourth part of tax law enforcement risk guard mechanism construction. In the third part analyses the reasons, from deepen tax system as the representative of the political system reform, tax law construction and management three angle put forward countermeasures.The fifth part is the XinYu Municipal State Taxation Bureau tax law enforcement risk prevention practice. Major of XinYu Municipal State Taxation Bureau for tax law enforcement risk prevention for the related work to do a brief introduction.The sixth part is the conclusion and prospect. The main text of a summary, analysis of the papers on the innovation and deficiency.