Guarding Of Grassroots Tax Authorities Tax Law Enforcement Risk

In our country, more than ninety percent of the revenue comes from the tax. The taxauthorities as one of the most important national income law enforcement departments, shoulderson the responsibility of collecting wealth for the country. In recent years, with the developmentof the construction of legal system and the tax reform in China, the tax source management hasalso begun to develop in the direction of scientification, professionalization and fining. Howeverthe imperfect legal system of tax revenue, the unsound collection and management system andthe uneven level of the tax cadres in our country that make the taxation have to face a new periodof the tax law enforcement environment which is becoming more and more complex. At thesame time, along with the increasing awakening of taxation administrative relative people’s legalawareness and rights awareness, the tax related issues and tax law enforcement risk arebecoming increasingly prominent. The community’s attention on tax law enforcement keeps ongrowing, which puts forward higher requirements to the tax authority and tax law enforcement.Although there were a lot of articles about the study of tax law enforcement risk, the articlesfocusing on grass-roots tax authorities were rarely. So this paper focused primarily on thegrassroots tax authorities, and I hope that this paper would play some part in the developmentand the improvement of the tax enforcement work to the grass-roots tax authorities.Firstly, this paper illustrates the concept and the characteristics of the tax law enforcementrisk and the risk management, and then analyses the same key points between them. On thisbasis this article points out that the tax law enforcement risk management belongs to the categoryof risk management.Secondly, according to the present status of the grass-roots tax revenue law enforcementand the current situation of grass-roots tax work, this paper puts forward eight grass-roots taxlaw enforcement risk links that may be existed: levy management link, tax inspection (check)check the link, policy management link, tax links in examination and approval, taxadministrative compulsory link, tax administrative penalty link, law enforcement evidencedocuments and files management link, tax law relief links. These links are melting into thegrass-roots tax department’s daily work in practice. Thirdly，this paper analyzes the possible reasons about the risks of the grass-roots taxenforcement law from the external environment and Tax law enforcers. On one hand, this papergives the detailed analysis from the external environment in which the tax law restricts. It listsfive external constraints，including the down legislative level, the unperfect tax system, theundivided check-collection system, over-focused law enforcement, non-compliance tax, the localgovernment tax enforcement intervention, and the unreasonable personnel appraisal system.On the other hand, this paper bases on the fact that the tax enforcers can not meet their job’srequirements. It poins out that the grass-roots tax authorities who lack the risk awareness willlead to the irregular procedure of law enforcement, and the grass-roots tax authorities who hasthe low quality of the taxation must cause the risk of law enforcement, and the grass-roots taxauthorities who misuse the discretion must cause the offside law enforcement. These reasons arebased on years of grass-roots work experience from the piont of a grass-roots tax lawenforcement’s view.Fourth, this article selects the local taxation bureau in DongGang Area of Rizhao citywhich is the representative sample of the grass-roots tax authority,and give an investigation andresearch on its main approach to prevent law enforcement risks in the exploration andexperience. Firstly, this article briefly describes on the situation of DongGang tax bureau, andthen briefly introduces its main approach in the prevention of tax law enforcement risk andsuccessful experience around four aspects such as the network information technology, the taxsystem of early warning mechanism, legal adviser system, as well as learning and training.Finally, around the front combined with practice experience of DongGang tax bureau, thisarticle puts forward the conception of primary prevention law enforcement risk--theconstruction of grass-roots tax law enforcement risk prevention mechanism. Aimed at solvingthe problem of low legislative level, this paper puts forward some suggestions of perfecting thelegal system of tax, especially calling for the tax parent law. As there is a question that thecheck, collection and administration are not separated, this paper proposes an advice of puttingthe risk management into the daily management. In view of tax non-compliance problems, thispaper puts forward the advice of the optimization of tax services to improve tax compliance.According to the local government intervention in the tax law enforcement problems, thisarticle puts forward to establish a scientific tax planning for the improvement of theeffectiveness of the plan execution. As the personnel evaluation system is not reasonable, this article proposes to establish an effective and incentive mechanism which can understand thedevelopment requirements of the tax cadres at the grass-roots. As the tax law enforcers’ ownquality is not suitable for the requirement of the post, this article puts forward to strengthen theconstruction of cadres and to strengthen the management of discretion. In addition to the abovesuggestions that are put forward, this article also emphasizes that it is necessary to strengthenthe department coordination, in order to promote social comprehensive tax management.This paper mainly uses the case method and the literature method. In this article the authorsearched some cases and data from the Internet, which are representative and are about thegrass-roots tax authorities of tax law enforcement illegal. I hope that this article can cause moreattention of the tax authority at the grass-roots level and enhance the understanding of the taxlaw enforcement risk to a new height. It is necessary to form a feasible theoretical system toavoid the tax law enforcement risk. It is important to do a good job in the organization income,and it’s more important to protect our basic law enforcement a tax cadres at the same time.