Study On Tax Law Enforcement Risk Management

Tax law enforcement risk exists in the process of tax law enforcement, tax authorities and law enforcement personnel facing the tax law enforcement risk is increasing. This paper tries to use the theory of risk management to explore how to strengthen the tax law enforcement risk management, first elaborated the meaning of risk and risk management, tax law enforcement risk’s meaning and characteristics. Then check place our country tax law enforcement risk management’s present situation and the existing problems. Then a comprehensive introduction to the foreign tax risk management experience, and focus on the ISO3100international standard on risk management has made the elaboration.The ISO3100international standard on risk management provides the principles of risk management and general guidelines, and through the development of framework, through certain procedures, the implementation of standardized, programmed management. Draw lessons from the international ISO3100standard on risk management, this paper tries to construct the tax law enforcement risk management principles, framework, and further on tax law enforcement risk management and put forward six suggestions:establish the tax law enforcement risk management objectives, cultivation of tax law enforcement risk management culture, perfect the tax law enforcement risk management organization, construction of tax law enforcement risk information platform, improve the tax law enforcement risk management assessment and optimization of tax law enforcement risk management environment.