Dissolve The Flexible Enforcement Of The Law Enforcement Risk Research Tax Inspection

With the deepening of the reform and opening up in China also with more perfection of modern public administration society, civil rights consciousness has also been gradually improved, all kinds of administrative law enforcement has drew more and more attention by society, with increasingly risk of administrative law enforcement. On this occasion, the traditional law enforcement which is rigid, and those who do not take the administrative relative person legitimate rights and interests gradually emerged-Review the actuality of law enforcement in recent years, It may lead to people in a profound reflection who risks for reasons in administrative law enforcement, flexible law enforcement gradually aroused people attention. Flexible enforcement emphasizes on communication and interaction, the administrative relative person’s will also lists as a factor of law enforcement, and it ensures counterpart right to know and participate, also make up some shortcomings of the rigid law enforcement.Tax audit work is the last line of defense in tax work, in fight against tax-related crimes, safeguard national tax income, promote the good faith tax payment in accordance with the law, maintain the normal social economic order, tax audit plays a very significant role, directly related to the deterrent of tax work. Therefore, inspection of law enforcement is considered to be definitely hard, also it has long been mandatory for granted, is the embodiment of the tax authority, which makes the role of flexible law enforcement in tax inspection didn’t play a proper role, The flexible way of law enforcement is almost blank.In recent years, taxation administrative reconsideration, administrative litigation cases being exposed by media, much of them are auditingcases, audit risk is on the rise, this suggests that a simple "just rule of law and development is more and more can not adapt to the situation. Some units, such as urban management has been leading in the administrative law enforcement practice flexible law enforcement, and achieved good results, this is very important significance to the tax inspection department, how can Flexible law enforcement in tax inspection of law enforcement play a role, there will be what kind of problems and how to respond to the problem has become an urgent issue. This paper introduces flexible enforcement tax inspection being a preliminary study, thesis is divided into six parts, the first part is the introduction, introduced the research background and significance of this article, research methods and research ideas, also with research framework; The second part introduce several related concepts: the tax inspection, tax inspection law enforcement risk and flexible law enforcement, and introduces the theory basis of flexible law enforcement in tax inspection; The third part expounds the present situation in the enforcement of tax inspection, the main exists risk points and proposes the introduction of flexible law enforcement; In the fourth part proposed the legal basis and basic methods in the tax inspection work practice flexible law enforcement; The fifth part is to overcome a flexible tax inspection of law enforcement which may cause problems, aiming at introducing possible problems in flexible law enforcement, and put forward the basic solution; The sixth part is the conclusion.