The Legal Prevention Of The Enforcement Risk Of The Tax Law

The risk of the tax law enforcement is the possibility of various adverse consequences. Itis due to the subjective and objective factors that interact to achieve the target of tax law,which make the enforcing behavior deviate from tax policies, regulations and the legal systemin the process of the tax enforcement. It will not only affect the fairness and efficiency of taxenforcement, triggering levied tension, but also can affect the realization of tax power,resulting in damages to the legal authority. In China, the outstanding problems of the tax lawenforcement risk reflected in the following areas: the power and the responsibilities of taxcollection are not clear, the legal system of the tax assessment is missing, tax inspectionenforcement procedures are not standardized, and the legal system is insufficient to supporttax law enforcement information. For the problem, we should explore the root cause of therisks of tax enforcement from the legal environment, the system root, the main factors andenvironmental causes, so that it will bring the law to guard against the risks more targeted andfeasibility. The imperfect system of tax legislation resulted in tax law enforcement inaccordance with a blank, apply to a conflict exists, unknown part of the enforcementresponsibilities and other issues. The unsound supervision mechanism made the taxenforcement powers be lack of effective constraint and caused the power to use improper orabuse. The poor convergence of Tax law enforcement and judicial leads to the rigid ofenforcement greatly weakened. These weak points of the tax enforcement body are difficult toovercome. For example, the setting of tax system is complex, the risk awareness and poorenforcement capacity of tax officers is weak. The idea of "power-oriented" is rooted inChina’s economic society, Local government intervention and taxation planning system existsfor a long time. China’s tax law enforcement external environment highlights thecharacteristics of "economy" of power. Due to these factors, China’s tax law enforcement riskissues must be resolved. However, in the current socio-economic and political background,Legal prevention of the risk, with clarity, stability and binding characteristics, should be oneof the most feasible and the most effective paths to prevent the risk of tax enforcement. Legal prevention of the risk should be the guide that balances and coordinates the realizing the taxpower and maintaining the taxpayers’ legitimate rights, introduce the principles of riskprevention and interest balance. We should improve tax enforcement risk preventionlegislation from strengthening tax enforcement coordination, strengthening tax legislation riskreview, and enhancing public participation. Then, we should improve the internal controlmechanisms from the unified internal risk control agencies to establish an internal supervisorysystem and procedures. And we must improve the external oversight mechanisms fromclearing the supervisory status of taxpayers and the intermediaries to establishing the securitysystem of judicial coordination. Finally, we must improve the main responsibility system andthe information system of public disclosure as a guarantee. Thus, we will make tax lawenforcement risk prevention be protected fully with a whole system and make the taxenforcement risk legal prevention mechanism become an important complement of the legalsystem of tax enforcement.