The Research Of Tax Law Enforcement Risk In China

Taxation, as the major way for the country’s distribution of social wealth and the financial source for government to provide public products, is critical to the national stability and people’s well-being. The tax revenue increases steadily since china’s reform and opening up, while there is a growing number of cases of Administrative Reconsideration, Administrative Litigation. The demand for the regulation of tax law enforcement from tax payers and the tax law enforcement risk are growing day by day. Therefore it is necessary to do an in-depth research of tax law enforcement risk and explore the proper coutermeasures to build up favorable taxation environment.The paper is devoted to investigate the tax law enforcement risk and is composed of six chapters.The first chapter introduces the background of tax law enforcement risk research as well as the research direction and methods. The second chapter analyzes the basic theory of tax law enforcement risk. The third chapter discusses the current situation and causes of tax law enforcement risk. The fouth chapter is relearning the foreign experience of preventing and managing the tax law enforcement risk. The fifth chapter is about the recognition and assessment of tax law enforcement risk in China. The risks are catergoried into4groups, including national risk, tax authority risk, tax worker risk, tax payers’risk according to the fact that different risks are for different subjects. Base on the Analytical Hierarchy Process, it evaluates risks in the following6tax law enforcement steps:the tax registration, the declare and impose, the invoice administration, the approval and filing, the tax inspect and the drawback. Then it reaches the conclusion of tax law enforcement risk situations for4different subjects: nation, tax authority, tax worker and taxpayer. The sixth chapter explores the preventive and managing measures of tax law enforcement risk in China, and constructs a model of prevention and management for the tax law enforcement risk. Through the analysis of the model, it elaborates that the supervision of the nation and taxpayers plays an important role in the governance of tax law enforcement risk, and states that the prevention of national risk and taxpayer risk must be applied to avoid the inefficiency when it is taken by the tax authority only.