An Essay On Forming Reasons Of Tax Law Enforcement Risk And Some Preventive Measures

As time goes by, the constrution of China’s tax legal system continues to speed up, the reform of tax system becomes more thorough and transparent, the tax source management develops more scientifically and accurately, the requirement and enviornment of tax law enforcement undergoes tremendous change, which make the new period’s tax revenue work meets many challenges and opportunities. Meanwhile, China’s tax legal system is far from perfect, the taxation system is not safe and sound, the enforcement of the tax cadres is not even, and taxpayers are more aware of their legal rihgts, which make tax enforcement caders face the increasing risk. Therefore, how to further standardize the tax law enforcement, how to improve the level of law enforcement, how to avoid the risk of tax enforcement, which are the urgent issues the caders face. So the study on this problem has important theoretical value and practical significance.This article begins with the analysis of risk theory through dividing the tax types. Then it moves on to identify the reasons, combining with real working experience and come up with effective measures with the purpose of finding a balance between the highly strict inplemention of the tax law and better service served for taxpayers, achieving the win-win situation. The article is divided into six chapters. The first chapter is an introduction; the second chapter is the tax law enforcement risk related theories; Third chapter is the risk management of our country’s tax law enforcement; the fourth chapter is the tax law enforcement risk analysis; the fifth chapter is the tax law enforcement risk preventive measures and the sixth chapter is the conclusion and prospect.The article mainly discusses about the tax law enforcement risk causes and management of the status quo, as well as the scientific establishment of risk management objectives, the correct adoption of the strategy of dealing with risks, actively optimizing risk control environment, strengthening subject construction, the establishment of tax law enforcement risk control mechanism, further strengthening our country tax administration.Then it puts forward some constructive advice and countermeasures on how to prevent the risk of tax law enforcement.