Research Of Prevention Countermeasures To Taxation Execution Risks

Risk is the inevitable phenomenon during the development of modern society. For a long time, people gradually attach importance to the emergence, development and control of risks. The emerging subject-Risk Management was gradually formed to study the risk occurrence rules and risk control technology in the20th century. In recent years, risk management concept is widely used in business management and government’s public administration. The introduction of tax risk concept was merely brought forward about a decade, not to mention the study of tax legislation for execution risks. It is still a new subject to adopt risk management research in tax legislation for execution, China started it relatively late, and it achievements still lag far behind the practical requirements.From the tax collection practices of grass-root tax departments in recent years, it can be seen that tax collection level has improved continuously, and the legal system is gradually perfecting, law enforcement process is more and more standardized and efficient, but there are still many problems in enforcement practice, while the tax revenue maintains a rapid growth rate each year, due to various reasons, variety of potential risks are inherent in the tax enforcement process, resulting in the interests losses of taxpayers, tax losses, intensified conflicts between taxation and paying taxes, leading to a serious impediment to our "harmonious state tax" construction process. Although the tax departments have take certain risk prevention measures, and achieved some success, with the continuous economic and social development, the new situation pose new and higher requirements for tax collection. Effective recognition, analysis and prevention of risks, has become important issue for the tax authorities to seriously address and resolve in the future enforcement process.This article aims to introduce the concept of risk management in the process of tax legislation, by studying the status quo of law enforcement, analyzes the causes of law enforcement risks, takes the instance of Dezhou State Administration of Taxation internal control and prevention mechanism construction, and proposes countermeasures to prevent the risk of tax law enforcement. In addition to the Introduction in part one, the article consists of five parts:Part Ⅰ:The introduction of theories of taxation execution risk prevention and control. Mainly discusses the major concepts, characteristics and types of taxation execution risks, propose objectives and steps, and explain the importance of risk management theory application in taxation execution risks.Part Ⅱ:The introduction of the developing status of China’s taxation execution risks prevention and control. Explain the development stages of China’s taxation execution risks prevention and control, analyze the status quo of the existing problems, and list four forms of expression of our current taxation execution risks.Part Ⅲ:The introduction of the current execution of Dezhou State Administration of Taxation. Introduce the current execution of Dezhou State Administration of Taxation. Analyze existing problems from aspects of external social factors, internal factors of the tax authorities, and human factors of law enforcement personnel.Part Ⅳ:Describe the experiences of taxation execution risk prevention and control in developed countries. Firstly list four representative countries’experiences and practices in taxation execution risks prevention and control and then sum up relevant experience that China should learn.Part Ⅴ:Propose countermeasures and suggestions to prevent taxation execution risks of tax department. This part is the core of this paper. Firstly introduce the practices of Dezhou State Administration of Taxation to build a sound internal taxation execution risks prevention and control mechanism, and then raise overall construction vision to further improve the construction of the prevention and control mechanism of taxation execution risk in China.