Research Of Risk And Prevention Countermeasures To Taxation In China

Tax is the major source of state revenue and macroeconomic regulation andcontrol important economic lever. With the development of the society, the legalsystem is also gradually perfect, the taxpayer awareness and consciousness of law isbecoming more and more strong, the The tax levying in accordance with therequirements of the taxation authority with this trend are also gradually increase. Inrecent years, the tax authority departments at all levels in the specification of the taxlaw enforcement, strict law enforcement responsibility, strengthen law enforcementand supervision, etc, have made great progress. At the same time, because of manyreasons, the tax authorities and their staff in the tax law enforcement, there are somelaw enforcement, law enforcement errors or improper administrative behavior is notstandard phenomenon. Due to law enforcement behavior, administrative litigation,national compensation tax authorities and their staff shall, in accordance with the faultliability, administrative liability and criminal liability shall be penalized. Thissuggests that the tax authorities and their staff in the process of law enforcement is theexistence of risk.How should strengthen in the tax law enforcement risk awareness, in measures toprevent risks before well, increase the understanding of the law of tax lawenforcement risk, and to establish perfect tax law enforcement against in controlsystem, the tax law enforcement risk is reduced to a minimum, tax authorities needsand is an urgent need to solve the major issue.At first, this paper uses the literature search method to collect related informationto the tax law enforcement risk, after careful reading and analysis, and decided towrite the risk of tax law enforcement and protection research in our country, afterdetermine the subject, this paper adopts the normative analysis and reference Heynesrisk losses might say, Geporge e. Rejda loss uncertainty and Scott. Harrington,Williams’s actual results with the expected difference, says, in turn, induces the risk isobjective existence, in some cases, within a specified period of time, the uncertainty of the final loss caused by a certain time. Tax law enforcement refers to the taxauthorities and their staff within the scope of his functions and powers in accordancewith the provisions of laws and regulations of administrative measures, tax lawenforcement strictly separate but related tax law enforcement is to point to inaccordance with the provisions of tax and tax management, and other specificexercise of the rights of administrative act. Based on the concept of risk and twoaspects of tax law enforcement, it is concluded that the tax law enforcement riskrefers to the tax authorities and staff in the process of law enforcement, has violatedthe tax laws, lead to the loss of the state and taxpayers’ interests, the administrativeresponsibility and legal responsibility.Then with the analysis on the characteristics of the tax law enforcement risk,because the tax subject in many complicated factors exist in the process of lawenforcement, and the risk generally exists in the whole tax law enforcement process.If the tax subject in before not to do a good job of risk identification, risk is difficultto find that once the risk occurs, for the country and taxpayer losses are difficult tocontrol. In the whole process of law enforcement, tax law enforcement showscharacteristics can be summed up in the tax law enforcement risk is everywhere,concealment, controllability, the particularity of risk of law enforcement main body,the complexity of the influencing factors and its economy.Again from the three criteria to classify the tax law enforcement risk,respectively, from the content of the different risk is divided into administrative risk,law risk and economic risk, from leads to different risk factors can be divided intosystem risk and non-system risk, divided into criminal responsibility from theconsequences of the civil liability, administrative liability risk and risk.Finally in HeBei province as an example, the present situation of the tax lawenforcement in HeBei province were analyzed. Overall, tax revenue in HeBeiprovince is increasing year by year, the enhancement of construction are alsogradually improve, this shows that in HeBei province has made a great progress ontax law enforcement level, but in progress at the same time, also exist in the processof tax law enforcement risk, to avoid the tax law enforcement risk, reduce the cost of law enforcement during, this article from the policy, the external environment and thetax authority personnel three factors on the causes of tax law enforcement risk inHeBei province has carried on the detailed analysis of the policy factors mainly lowtax law of legislation, law enforcement basis is not clear; Tax laws and regulations isnot perfect, practical work harder; Judicial safeguard insufficient, internal supervisionmechanism is imperfect and unreasonable assessment index. The externalenvironment factors include: local policy intervention for the work of tax; Theevasion of the taxpayers to pay taxes; Other people don’t treat actively. Taxauthorities personnel factors mainly include legal consciousness, risk awareness is nothigh. Business ability is insufficient, the low level of law enforcement; Lack ofresponsibility.To better standardize the tax authority staff law enforcement and protection andcontrol of tax law enforcement risk, three influence factors, the author of this paperput forward the corresponding countermeasures. First to perfect the relevant policy,perfect supervision mechanism, mainly from the normative documents management,consummating the system of tax justice, establishing effective tax law enforcementorganizations and strengthen the standardization of the tax law enforcementsupervision management four aspects. Second to create a good external environment,control the tax law enforcement risk, the main contents are tax coordination systemstructure, make taxpayers’ recessive income appearance; Strict law enforcementprocedures, to encourage good faith tax payment; Consummating the system of taxjustice, strive for the support of local government. The third to enhance the quality ofthe tax law enforcement, mainly refers to strengthen tax legal knowledge training,improve the professional quality of tax cadres; To strengthen tax law enforcement riskeducation, strengthen the law enforcement cadre understanding of risk; Enhance theresponsibility consciousness of tax personnel, clear responsibility.