Tax Law Enforcement Risk And Its Prevention Strategy Research

The tax system as the government’s economic management departments in the national economy plays an important role in the life.The constantly changing economic and social change, the impact of market economy are everywhere.Under the profit-driven, the taxpayer’s tax compliance experiencing all kinds of test, the tax illegal and even criminal phenomenon occurs frequently. Stretched relative to this, the tax administration means, the deficiency in the internal management system, all of these give tax staff against tax-related dereliction caused great pressure, face a greater risk.As a result, the author to prevent tax law enforcement risk issues to write thesis, obviously has very strong realistic pertinence.Frame structure of the full text, besides "introduction" and "conclusion", consists of four main part.The first main part for the "tax law enforcement risk correlation theory in this paper, the".This part after defining the meaning and characteristics of tax law enforcement, emphatically expounds the nature of the tax law enforcement risk and species.The second body is "tax law enforcement risk specific review".Combining with text narrative and case examples for the part of the way, the risk of tax administration and tax risk and the risk of tax examination of detailed specific analysis.The third main part is "the cause of the tax law enforcement risk analysis".This part from two dimensions of law enforcement main body and the law enforcement environment to analyze the cause of the tax law enforcement risk.The fourth main part for "strategy for preventing the risks of tax law enforcement" is discussed in this paper.This part in view of the above, reveals the performance of the tax law enforcement risk and its causes, puts forward play "five to" combination of preventing the risks of tax law enforcement strategy, namely, to raise awareness as the guide, to strengthen the education as the foundation, to correct attitude habits as the key, to improve the legal system for security, with an emphasis on strengthening supervision.This article innovation mainly displays in:the author combined with their own work feeling, through case examples and theoretical thinking, points type, the deep analysis of the tax law enforcement risk problem, put forward play "five" combination of preventing the risks of tax law enforcement action strategy, with the theory of novelty and practical applicability.