Status Quo, Causes And Prevention Of Local Tax Law Enforcement Risk

Administering tax according to law is the essence of tax work. With the rapiddevelopment of China’s economy, the ongoing tax legalization, the continuous deepeningof the taxation reform, requirements of scientific, professional, meticulous taxmanagement, and strengthened consciousness of taxpayers to safeguard their legal rightshave greatly changed the function and environment of tax law enforcement. The tax leviedfor the powers and obligations of both parties has been further clarified, tax lawenforcement behavior is subject to constant many sided and multi-level supervision andrestriction, and potential risk of law enforcement has gradually become notable. The localtax department, in particular, faces ever-increasing risk of tax law enforcement, because ofits many categories and rates of taxes, complicated tax assessment, and the closerelationship with local economy and finance. How to prevent the increasing risk of localtax law enforcement effectively, improve the local tax law enforcement level, havebecome a major issue facing the current local tax department.On the basis of domestic and international research on tax law enforcement risk, thispaper attempts with a combined method of theoretical analysis and practical examples, useof risk management, public power restriction and performance evaluation theory。Thispaper attempts to define local tax law enforcement risk, Expounds the connotation,classification and characteristics of the tax law enforcement risk，present current situationof local tax law enforcement risk and its manifestation in the process of law enforcement,and carefully analyze the reasons for the local tax law enforcement risk, combiningtheoretical analysis and practical examples. At the same time, according to the local taxlawenforcement practice, theory and experience of foreign tax risk management, thispaper puts forward some measures and suggestions of preventing and resolving theexisting local tax law enforcement risk. This study for the strengthening of local tax lawenforcement risk prevention, reduce the tax law enforcement risk, improve the quality oftax law enforcement, promoting the tax according to law, to build a harmonious taxenvironment, has certain practical significance.