| As further development of market economy and process towards rule by lawsociety construction as well as anti-corruption project making, being taxationexecution department, local taxation authorities encounter some new problems——taxbearers pay much attention to their rights and put taxation execution under thespotlight. These activities highlight the risk of taxation execution. The main point ofduty crime in taxation execution happened in basic unit of local taxation authorities isexecution power. Therefore, risk prevention becomes key aspect among the problemsof local taxation authorities. It is not only beneficial for taxation itself but alsosignificant for its stuff members protection.Having obtained a great deal of achievement, local taxation authorities still haveproblems such as despising legal proceeding, neglect legal consciousness, ultra viresand tort execution and false justification adaption as well as discretionary powerabusement, even corruption in taxation execution etc. Serious risk which is negative totaxation execution will be created by these factors. The article analyzes reasons andmotivations of taxation execution risk creation process by the combination of riskmanagement theory and daily practice. The author uses qualitative analysis and flowchart display to evaluate risk of taxation execution. In the last part of this article theauthor gives several suggestions to prevent risk. |
