Countermeasures Tax Law Enforcement Risk Prevention

With the speeding development of the global economy, the tax revenue surplus thedomestic economic growth in our country is widely concerned. Meanwhile, the tax reformgradually intensifies, and the potential problems of the tax system structure continually appear.The adjustment of the individual income tax, the unified income tax of the resident and foreignenterprises, the function transfer of deed tax and land occupation tax as well as VAT in transitionincreases the variants in the future growth of our national tax revenue. The rapid emerging of theunderground economy and internet economy challenges against the tax levy and managementability of the tax administrations. The legal awareness of the tax payers is strengthening, moreand more tax payers start to seek the legal support. All of these gradually expose the impliedrisks in the past enforcement of the tax law, and the existing risks become avoidable.During the enforcement of tax law, the administrative reconsideration on taxation andlegal proceedings are tending to increase, among these, some tax-law enforcement officials areoften required to compensate for losing the suit of the administrative trials, and some tax-lawenforcement officials are required to investigate and affix the responsibilities for the accidents aswell as administrative penalty because their incomplete work causes the national tax levy loss.Such phenomenon fully testifies the insufficient risk awareness of the existing law enforcementby the tax law enforcement officials. Simultaneously, it needs upgrade their risk consciousnessfor the tax-law enforcement officials and take effective measure to prevent from the risks withthe increasing national legal management and high requirement on the tax levy and control.Therefore, it should enhance the existing risky management of tax-levy and control, maintain thereasonable enforcement power of the tax law, establish the internal risky control mechanism oftax law enforcement, make reasonable evaluation, predict the potential risk for the enforcement,and take the effective countermeasures to put an end to the risks. It possesses the practicalsignificance and theoretical value to promote the stable and harmonious enforcement of the taxlaw.The paper scientifically defines the risk range of the tax revenue, and deeply analyzesthe present specific risk forms of the tax-law enforcement. According to the reason resulting inthe risk enforcement of tax-law, it proposes the theories to improve the risk management systemof the tax-law enforcement. The paper consists of six parts: Part I. Introduction, this part mainlyintroduces the research background and purpose, concludes the related results of the domesticand foreign researches, defines the research range and proposes the structure and thinking in thepaper; Part II. According to classify the different risks, it describes the risk management processand target in details. Part III. The risk summarization of the tax-law enforcement, it defines theconcept for the risk enforcement of tax-law, concludes the characteristics of the tax-lawenforcement, and classifies the risks of tax law enforcement by different standards. Based on thedifferent responsibilities, it will decide the standard to pay the fiddler. The risks of tax lawenforcement can be divided into three main resources: the fault of the tax-law enforcement, administrative responsibilities and criminal responsibilities. It will take the responsibilities fromthe light one to the heavy one by the fault source. Part IV. The present situation and problem ofthe tax law enforcement in our country, it illustrates the present situation of tax law enforcementby the data and analyzes the confronting problems. Part V. The analysis of the reasons resultingin the tax-law enforcement risks, it analyzes from many factors like the environment of tax-lawenforcement, staff structure, system criterion and information acquirement etc piece by piece.Part VI. The risk preventative measures for the tax-law enforcement. This part is the core of thepaper, and it further discusses the structure of the risk management system for our nationaltax-law enforcement from improving the legislation to optimize the law enforcementenvironment, increasing the talents quality to reinforce the team construction, keeping strictenforcement procedure, consummating the enforcement mechanism, strengthening theenforcement supervision, implementing the responsibility system, making the tax-payers tocomply with the laws and regulations and harmonizing the relationship between the tax-payersand tax-collectors etc. The paper combines the writer’s work experience from the front line asthe tax-law enforcement official for many years, and does the research on the present existingrisk of tax-law enforcement in connection of the theoretical methods. It comprehensively andspecifically analyzes the factors of the risk existence as well as its cause, and proposes thetargeted suggestions. It is expected to take some reference for the tax-law enforcement officialsand the relevant legislators. Meanwhile, it is expected to play an important promotion role of thetax-law enforcement in our country.