Measures To Prevent The Risk Of Tax Law Enforcement

With the gradual establishment of our country socialist market economy and the steady implementation of the basic strategy of government administration according to law, the demand of Administration according to law become higher and higher. To standardize the government behavior, establishing an open, fair and transparent government operation mechanism is imperative. Government and civil servants of the administrative action must be legalized and standardized, and the concept of administration according to law must be established. The tax authority, which is one part of the national law enforcement, has a great deal of perform in tax collection and auditing and administrative process. In recent years, with the deepening of the legal system, the taxpayer’s awareness of their legal rights and interests of the rising, increasing the risk of law enforcement, which gives law enforcement agencies in a higher tax requirements. How to avoid the risk of law enforcement in the new situation? It is a new topic which the tax law enforcement authorities and law enforcement personnel have to face.This article the analysis the main cause of the tax law enforcement risks, and puts forward the countermeasures to avoid these risks and reduce risk. Full text mainly divided into four parts:Part1:Tax law enforcement risk and risk management theory overview This section describes the tax law definition of risk, risk classification and the theory, also discussed the management objectives and management method of the risk management, and the significance of the introduction of the risk management in the tax enforcement process Part2:China’s tax status and performance of law enforcement risk. Through analyzing the case, it then drew at present situation of the tax law enforcement risks; Second, it analyzes the the expression form of tax law enforcement in’s risk in all aspects.Part3:the causes of the tax law enforcement’s risk. Basing on the present situation, it analyzes the causes of the tax law enforcement risks from legal, institutional, personnel and external environment four aspectsPart4:The measures of preventing and avoiding tax law enforcement. According to the third part analysis reasons, it gives the measures to prevent tax law enforcement risks:strengthening tax legislation, perfecting law enforcement management organization construction and system, raising tax law enforcement quality, improving tax law enforcement supervision system, promoting the tax work informationization.