The Risk Of Taxation Administration And Its Prevention And Control Strategy

Where there is a nation there is tax, and where there is tax there is law. Law is the line for regulating administrative power. In recent years, with the development of market economy and the rule of law, the quickening of legal awareness and sense of self-protection of the taxpayer is also stronger and stronger, and it put forward a higher request to tax authorities for a better governing. But the tax authorities are restricted and influenced by the factors such as, its own idea of law enforcement, law enforcement level, the environment of law enforcement, so there is a lot shortcomings in tax law enforcement, and the risk inside is more dangerous. In recent years, because of the problems in law enforcement, the rat of violates administrative law and more and criminal law is on the rising, and the rate of losing lawsuit in the cases rated to tax administrative enforcement, it brings painful lessons to tax officers and it also bring a huge lost to state tax revenue, and it also brings bad negative effects to the image of tax authorities. Standardizing tax law enforcement activities, strengthen the tax law enforcement risk prevention and control has become a worth and important task in present day. The author based on related law theories, described about basic feature, concept and the results of risk in tax law enforcement, and the theories of tax law enforcement risk prevention and control. Combined with the cases of national tax officials who violated law, and the working experience of the author in the state tax department, and using induction, lists method and empirical method, pointed out five reasons why there is risk in tax law enforcement risk, which is overreaching their own power of law enforcement body, the obscurity of the law enforcement body basing on, the misuse of discretion, law enforcement program illegal, performing activities against tax policy and provisions, and give a deep analyzing to the reasons such as, legislation factor, internal factors and external factors, and gave some targeted views and strategies for perfecting law system, standardizing and controlling the use of discretion, the problem how to creating law ruled tax authorities, building a perfected risk prevention mechanism of tax law enforcement, optimizing the environment of tax law enforcement, wishing promote legalization process of the whole state.