The Risk Of Tax Revenue Law Enforcement And Prevention

With the rapid development of economic globalization and the information technology, the taxpayer’s economic activities are becoming more and more complicated, and the method of taxation which breaks the law is becoming secret, smart and diverse, which further cause the enforcement of law to more complicated and formidable. At the same time, due to people’s cognitive limitation of things’essence and rule objectively to some degree, some law enforcement officials are lack in experience, their politics work is not skilled, the level of information’s apply is not high and has different understanding and is careless for suitable taxation law, which should not avoid law while they are making law enforcement. There have many reasons, such as taxation’s equipment and intellection means falling behind, deciding to the risk of tax law enforcement throughout the whole process. For example, the law case which is losing a case or administration compensate because the mistake of administration law enforcement. Through out the administration punish law enforcement,the punish case which is relating to suitable general order punish case always doesn’t let taxpayer know about their right to hear, so the action might face the risk which will be find out the law duty. Well, the risk of law enforcement is more and more exist in tax revenue action, the tax law enforcement is more and more becoming the core of all of the commission for inspecting discipline and supervisor. Once the risk of tax law enforcement change into the reality of undertaking the law duty, it will lead to the country’s tax running off, and the tax agency will be found out is to blame, because it damages the lawful right of taxpayer. And the law enforcement officials will be found out politics inspecting discipline and law duty etc, which are the worst result. And it also damages tax career’s healthy development and the social figure of tax agency.The risk of tax revenue law enforcement exists objectively, but it can’t be necessarily transformed into the fact, which is about investigation for administration or legal responsibility from taxation authority can take some effective actions, standard the work lines about tax revenue according to the law, improve the guard consciousness to the risk of it, it will be guarded. The passage sets out to work, covered with three aspects of collection, manage, inspection, according to the fact, and makes measures aimed at it in order to improve the speed of the work law enforcement, also to escape from the risk of law enforcement, also to escape from the risk of law enforcement as soon as possible.Tax revenue law enforcement agency can provide a safety environment to guards and perishes the risk of tax revenue law enforcement. It is important to stabilize contingent, enhance the cohesion and improve the fighting strength. Thus it can encourage the speed of tax revenue and protects the sanctity of tax revenue. First it can protect the ad minister’s benefit; second, it can set a good example for the tax revenue law enforcement office. Third, it can ensure the quality of administration and the income of tax revenue. Guarding and perishing the risk of tax revenue, in order to ensure the safety of tax revenue law enforcement.Now, the research achievement about the risk of tax revenue implement just limited to a link or one theme in the process. The passage deeply analyses the counter measure and the reason of the risk. It can provide the strategy which not only fits the policy of tax revenue, but also can uphold each benefit. Thus decreasing the risk and let the tax revenue more normal. The writer who once was primary manager of tax, and now is an inspector of tax. The writer has the experience of inspects post, and can combine personal work-fact with work-experience. She can also understands the carry out of tax revenue in two sides of supervise or be supervised. She grasps some problems which are easily overlooked in daily work, and provides the method which not only fits the policy of tax revenue, but also can uphold each benefits.For the venture of law enforcement of tax, the government puts up with some counter measures about the tax, especially every link of law enforcement of tax, and tries to set up guard organized and managed. Finally, the government wishes to broaden our horizon on theory and practice of the law enforcement of tax.