The Tax Law Enforcement Risk Prevention Research In Heilongjiang Province

With the socialist democratic and legal construction process of push forward,the taxpayer's legal awareness has been rising, tax authorities and law enforcement personnel of risk is increasingly highlighting;, the State compensation of administrative reconsideration and administrative litigation, responsible party and administrative disciplinary measures or even criminal prosecution cases are high trend. Partly because of these problems as a result of poor quality, law enforcement capacity, on the other hand our enforcement of tax risk management is not in place. Faced with this situation, the introduction of enforcement of tax risk management, strengthening the investigation and analysis on potential risks have been foreseen and, as tax collection and management of actual needs. This article will Heilongjiang province tax law enforcement risk problem as research object, light work experience, from tax law enforcement risk of general research start, defined has tax law enforcement risk of concept, for Heilongjiang province tax law enforcement risk status for in-depth of investigation and analysis, based on tax law enforcement risk of features, from strengthening risk management angle start, exploration has tax law enforcement risk scientific management countermeasures and effective way, in perfect tax legal system, and strengthening tax law enforcement of organization management, and strengthening tax law enforcement team construction, and perfect tax supervision restricting mechanism, and perfect socialization risk prevention system, and construction tax law enforcement risk management platform, made tax law enforcement risk prevention countermeasures.