Legal Prevention Of The Risk Of Tax Enforcement

In reality, the impact of tax enforcement efforts due to various factors such as the hardware and software in the objective contains a greater risk of law enforcement, this risk into really great damage to the taxpayer’s legal rights, but also affect the tax authority of law enforcement authority and social image, a negative impact on the entire tax law enforcement。 Tax working people’s livelihood in China’s economic prosperity, society is increasingly moving towards the rule of law, we should correctly understand the tax law enforcement powers, and strengthen tax enforcement risk construction effectively avoid the risk of tax enforcement, tax enforcement activities to be run effectively。 Throughout the States, the tax authorities are invariably introduced tax law enforcement risk management philosophy, the core of this concept is the organic integration of the concept of tax compliance and risk management concept, limited the collection and management of resources for the tax authorities to re-integration, and its priority different risks to different types of taxpayers at risk taxpayers and the field to take a different risk response strategies。Theoretical circles at home and abroad to introduce risk prevention theory of tax enforcement issues related studies, however, the lack of a systematic study of the risk prevention mechanism on tax enforcement, lack of operability guidance in the actual tax law enforcement work, failed to effectively solve tax risk substantive issues。 This article on a reasonable definition of tax law enforcement risk connotation and extension of its features, research the condition and problems of the legal system of tax law enforcement risk。 In this paper, in the reasonable definition of tax law enforcement risk connotation and extension of its features, it describes the current situation of prevention of tax law enforcement risk legal system in China and points out that our tax legal system is not perfect, And it also points out three deficiency of tax planning management system induced by law enforcement risk and external enforcement environment law enforcement risk, Through drawing lessons from foreign tax law enforcement risk prevention legal system experience, combining theoretical analysis with practical analysis, and using the method of comparative study and normative study, it puts forward to perfect our tax legal system, establish the lasting effect mechanism of prevention of tax law enforcement risk and strengthen supervision and resolve the dispute system as to prevent our country tax law enforcement risk。...